When any special assessment roll shall be confirmed, the City Clerk shall transmit the roll to the City Treasurer for collection. The City Treasurer shall certify to the Assessor on an annual basis those assessments that remain unpaid. Upon receiving the certificate, the Assessor shall levy the sums identified upon the respective lots or parcels of land to which they are specifically assessed, complete with interest at the rate of 6%, and against the person chargeable therewith, as a tax in the next general tax roll of the City. The amount levied in the tax roll shall be collected and enforced with the other taxes and shall continue to be a lien upon the lots or parcels of land until paid.
(Ord. 373-12-94, passed 12-19-94)