2.6.104: SURCHARGE FOR ADMINISTRATIVE COSTS:

In order to defray inspection, collection, publication and other administrative expenses, a surcharge of twenty five percent (25%) of the cost of the work or improvement shall be included in the special assessment. (Ord. 4326; 1968 Code §3-183; Ord. 93-133; Ord. 01-42)

2.6.105: VALIDATION; REASSESSMENT:

No delay, mistake, error or irregularity in any act or proceeding herein authorized shall prejudice or invalidate any assessment, but the same may be remedied by subsequent amending acts or proceedings, as the case may require. When so remedied, the same shall take effect as of the date of the original act or proceeding.

If any court of competent jurisdiction sets aside any final assessment made pursuant to the City Tax Code, then the City Council, upon notice as required in the making of any original assessment, may make a new assessment in accord with these provisions. (Ord. 4326; 1968 Code §3-184; Ord. 01-42)

PART 2 COLLECTION OF TAXATION – SPECIAL ASSESSMENTS

SECTION:

2.6.201: Payment Of Assessment

2.6.202: Collection

2.6.203: Payment Of Prorated Interest

2.6.201: PAYMENT OF ASSESSMENT:

All assessments for work or improvements made shall be due and payable without demand thirty (30) days after final approval of the assessing ordinance.

At the expiration of a thirty (30) day period, a copy of the assessing ordinance, certified by the City Clerk, shall be delivered to the County Treasurer of El Paso County for the collection of the same. All rolls shall be named and/or numbered for convenient reference. (Ord. 4326; 1968 Code §§3-185, 3-186; Ord. 01-42)

2.6.202: COLLECTION:

The County Treasurer shall receive the payment of all assessments appearing upon the assessing ordinance, with interest at the rate of one percent (1%) per month from the date of receipt of the assessing ordinance by the County Treasurer. All collections made by the County Treasurer upon the assessment roll in any calendar month shall be accounted for and paid over to the City during the next succeeding calendar month. (Ord. 4326; 1968 Code §3-187; Ord. 01-42; Ord. 11-19)

2.6.203: PAYMENT OF PRORATED INTEREST:

The owner of any divided or undivided interest in the property assessed may pay their share of any assessment, upon producing evidence of the extent of the interest satisfactory to the Treasurer having the roll in charge. (Ord. 4326; 1968 Code §3-188; Ord. 01-42)

PART 3 DELINQUENT ASSESSMENTS; SALES

SECTION:

2.6.301: Default In Payment Of Assessments

2.6.302: Certificate Of Purchase To City

2.6.303: Multiple Certificates; Disposition

2.6.304: Sale Of Lands Acquired By Tax Deed

2.6.305: Protests

2.6.306: Disposition Of Proceeds Of Sale

2.6.307: Recovery At Law