The finance director, after receiving the notice provided for in Section 14.40.220 and ascertaining that the same has not been paid within ten days required in Section 14.40.230, shall add the amount of the assessment to the next regular bill for taxes levied against such parcel of land. If city taxes are collected by the county officials, a notice of the lien shall be delivered to the county auditor, or such other county officer performing the duties of a county auditor, pursuant to an agreement between the city and the county.
(Prior code § 23.54-7 (Ord. 852 §25, Ord. 2113 §1))