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A. All assessments made pursuant to this chapter shall be a lien in the several amounts assessed against each tract or parcel of land from the final publication of the assessing ordinance, and shall have priority over all other liens, claims, encumbrances and titles, whether prior in time or not and shall constitute a lien until paid, except as follows:
1. Any assessment lien is subordinate and junior to any lien for general (ad valorem) taxes and is subject to extinguishment by the sale of any property on account of the nonpayment of general taxes; and
2. Any assessment lien on any tract or parcel of land is prior and superior to any assessment lien subsequently levied.
B. As to any subdivision of any real estate assessed pursuant to this chapter, the assessment shall in each case be a lien upon all the subdivision exclusive of public streets and alleys in proportion to their respective areas or per ownership as in the case of condominium units and similarly sized subdivided tracts of land and ownerships 1 .
C. No delays, mistakes, errors, defects or irregularities in any act or proceeding authorized by this chapter shall prejudice or invalidate any final assessment, but the same shall be remedied by subsequent or amended acts or proceedings, as the case may require, and when so remedied, the same shall take effect as of the date of the original act or proceeding. (Ord. 2771; 1968 Code §12-75; Ord. 91-36; Ord. 01-42)
Notes
| 1 | 1. See section 3.5.303 of this part. |
If in any court of competent jurisdiction any final assessment made pursuant to this chapter is set aside for irregularity in the proceedings, the City Council may then, upon notice as required in the making of an original assessment, make a new assessment in accord with the provisions of this chapter. (Ord. 2771; 1968 Code §12-76; Ord. 01-42)
From the assessing ordinance, the City Engineer shall complete and extend the assessment roll in book form, showing in suitable columns after each piece of real estate, the amounts of each installment of principal and interest, if the assessment is payable in installments, and the date when installments will become due, with suitable columns for use in case of payment of the whole amount, or of any installment or penalty, and deliver the roll to the Chief Financial Officer for collection. (Ord. 2771; 1968 Code §12-77; Ord. 01-42; Ord. 11-19)
All assessments made pursuant to this chapter shall be due and payable without demand within thirty (30) days after final publication of the assessing ordinance. All assessments may at the election of the owner be paid in installments with interest as provided. Failure to pay the whole assessment within the thirty (30) day period shall be conclusively considered and held an election on the part of all persons interested, whether under disability or otherwise, to pay in installments the amount of the assessment then unpaid. All persons so electing to pay in installments shall be conclusively considered and held as consenting to the improvements, and the election shall be conclusively considered and held as a waiver of any and all rights to question the power or jurisdiction of the City to construct or otherwise acquire the improvements, the quality of the work, the regularity or sufficiency of the proceedings or the validity or correctness of the assessment. The owner of any piece of real estate may at any time pay the whole unpaid principal with the interest accrued to the next interest payment date, together with penalties, if any. Subject to these provisions all installments both of principal and interest, shall be payable at times determined in and by the assessing ordinance. (Ord. 2771; 1968 Code §12-78; Ord. 01-42)
A. Payments may be made to the City at any time within thirty (30) days after the final publication of the assessing ordinance, without penalty or the payment of interest. The City shall give notice by one publication in a daily newspaper of general circulation at least twenty (20) days before the end of the thirty (30) day period, of the place of payment and the time for it to close. At the expiration of the thirty (30) day period, the City shall post to the local assessment roll, all payments made to that date with the date of each payment.
B. The assessment roll shall be certified by the City Clerk, who shall deliver the assessment roll to the County Treasurer with a warrant for collection. (Ord. 2771; 1968 Code §12-81; Ord. 90-27; Ord. 01-42; Ord. 11-19)
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