The assessment shall bear interest at the rate of interest permitted for judgments pursuant to Idaho Code from and after the entry thereof in the assessment roll, and the city clerk shall, as soon as may be, after the completion of the assessment roll, give notice to the property owners therein affected, to pay their assessments, as now required by law, and if not paid within the time specified in said notice, the same shall become delinquent, and a penalty of ten percent (10%) shall be added, and the assessment, together with accrued interest and the penalty, shall be certified to the county tax collector and be by him placed upon the tax roll for collection, and same shall be collected in the same manner, with like effect and subject to the same penalties, as other city taxes. (2003 Code § 8-01-10)