(A) When any expense shall have been incurred by the city upon or in respect to any single premises, which expense is chargeable against the premises and the owner thereof under the provisions of this code and the city charter and is not of that class required to be prorated among the several lots and parcels of land in a special assessment district, an account of the labor, material and service for which such expense was incurred, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the Treasurer, who shall immediately charge and bill the owner, if known.
(B) The Treasurer, at the end of each quarter, shall report to the City Commission all sums so owing to the city and which have not been paid within 30 days after the mailing of the bill therefor. The Commission shall, at such times as it may deem advisable, direct the assessor to prepare a special assessment roll covering all such charges reported to it together with a penalty of 10%. Such roll shall be filed with the Clerk, who shall advise the Commission of the filing of the same, and the Commission shall thereupon set a date for the hearing of objections to such assessment roll. The assessment roll shall be open to public inspection for a period of seven days before the Commission shall meet to review the roll and hear complaints.
(C) The City Clerk shall give notice in advance by publication of the opening of the roll to public inspection and of the meeting of the Commission to hear complaints and shall also give like notice to the owners of and persons having an interest in property affected by first class mail at their addresses as shown on the last general assessment roll of the city, at least ten full days prior to the date of such hearing. Such special assessments and all interest and charges thereon, shall, from the date of confirmation of the roll, be and remain a lien upon the property assessed, of the same character and effect as a lien created by general law for state and county taxes, until paid.
(D) The same penalty and interest shall be paid on such assessments, when delinquent from such date after confirmation as shall be fixed by the City Commission, as are provided by the city’s Charter to be paid on delinquent general city taxes; and such assessments, with penalties and interest, shall be added by the Treasurer to the next general city tax roll or general county and school tax roll, as shall be convenient, and shall thereafter be collected and returned in the same manner as general city taxes.
(1991 Code, § 1.195)