The assessment roll shall be transmitted by the City Assessor to the City Treasurer for collection immediately after its confirmation. The Treasurer shall divide the assessments into installments when so ordered by the City Commission. However, if such a division operates to make any installment less than ten dollars ($10.00), then the Treasurer shall reduce the number of installments so that each installment is above but as near to ten dollars ($10.00) as possible. The Treasurer shall mail statements of the several assessments to the respective owners, as indicated by the records of the Treasurer, of the lots and parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid. However, failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.
(1975 Code Sec. 1.105)