A. Bill For Costs: Such an ordinance may provide that a bill for the costs of the sidewalk, showing the cost of the construction and supervision thereof, shall be made by the Public Works Director and Streets, Alleys and Sidewalks Committee designated by the ordinance to take charge of the construction of the sidewalk, together with a list of the lots, blocks, tracts, or parcels of land touching upon the line of the sidewalks, the names of the parties who last paid the general taxes on the respective lots, blocks, tracts or parcels, and the frontage, superficial area, or assessed value as specified in Section 7-2-2 of this Chapter, accordingly as the ordinance provides for the levy of the cost by the frontage, superficial area, or assessed value.
B. Failure To Construct: Thereupon, if the owner of any lot, block, tract or parcel of land has failed or refused to construct his/her portion of the sidewalk in accordance with the provisions of the ordinance, the Public Works Director and Streets, Alleys and Sidewalks Committee shall proceed to prepare a special tax list against those lots, blocks, tracts, or parcels of land in front of or touching upon which the sidewalk has not been constructed, ascertaining by computation the amount of special taxes and the annual installments thereof to be charged against each of those lots, blocks, tracts, or parcels of land on account of the construction of the sidewalk, according to the rule fixed for the levy of that special tax by ordinance.
C. Collection Of Special Tax: This special tax list shall be filed with the City Council and the City Council shall thereupon issue warrants directed to the City Treasurer for the collection of the amount of special tax as ascertained and appearing from this special tax list to be due from the respective lots, blocks, tracts, or parcels of land touching upon the line of the sidewalk. However, the aggregate amount of such special tax shall be divided into five (5) annual installments of equal amounts, except that all fractional amounts shall be added to the first installment, so as to leave the remaining installments equal in amount and each a multiple of one hundred dollars ($100.00).
D. Payment Of Installments: The first installment shall be due and payable on January 2 next after the date of the first voucher issued on account of the work done, and the second installment one year thereafter, and so on annually until all installments are paid. The Public Works Director and Streets, Alleys and Sidewalks Committee shall file in the office of the City Treasurer a certificate, signed by the City Clerk of the date of the first voucher and of the amount thereof within thirty (30) days after the issuance thereof.
E. Interest On Unpaid Installments:
1. All the installments shall bear interest as provided in this Section until paid, at the rate of not to exceed six percent (6%) annually. Interest on assessments shall begin to run from the date of the first voucher issued on account of work done. The interest on each installment shall be payable as follows: on January 2 next succeeding the date of the first voucher as certified, the interest accrued up to date on all unpaid installments shall be due and payable and it shall be collected with the installment. Thereafter the interest on all unpaid installments shall be payable annually and be due and payable at the same time as the installment maturing in that year and be collected therewith.
2. In all cases the City Treasurer, whenever payment is made of any installment, shall collect all interest that is due up to the date of that payment, whether the payment is made at or after maturity, Any person may at any time pay the whole assessment against any lot, block, tract or parcel of land, or any installment thereof, with interest as provided in this Section up to the date of payment. The Treasurer shall proceed to collect the warrants by mailing a written notice to the address of the party who last paid the general taxes on the respective lots, blocks, tracts, or parcels of land in the list, that the tax list is in his/her possession for collection. (1944 Code § 468)