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The County Treasurer shall receive payment of all assessments appearing upon the assessment roll with interest and in case of default in the payment of any installment or principal or interest when due, shall advertise and sell any and all property concerning which the default is suffered, for the payment of the whole or the unpaid assessment. The advertisements and sale shall be made at the same time in the same manner, under the same conditions and penalties, and with the same effects as are provided by general law for sale of real estate in default of payment of general taxes 1 . (Ord. 2771; 1968 Code §12-82; Ord. 01-42)
Notes
1 | 1. See CRS §39-11-101 et seq., for tax sale procedures. |
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 on or before the tenth day of the next succeeding calendar month, with a separate statement for all collections for each improvement. (Ord. 2771; 1968 Code §12-84; Ord. 01-42; Ord. 11-19)
At any sale by the County Treasurer of any property for the purpose of paying any special assessments for local improvements in the City, the Chief Financial Officer and Real Estate Manager, having written authority from the Mayor, may purchase the real estate without paying for the same in cash, and shall receive certificates of purchase in the name of the City. The certificates shall be received and credited at their face value with all interest and penalties accrued by the County Treasurer on account of assessments upon which the sale was made. The certificates may then be sold by the Chief Financial Officer and Real Estate Manager at their face value with all interest and penalties accrued and assigned in the name of the City, and the proceeds credited to the fund created by ordinance for the payment of the assessments, respectively. Any sale or assignment of tax certificates of purchase shall be in accord with the Procedure Manual for the Acquisition and Disposition of Real Property Interests 1 . Assignments shall be without recourse and the sale and assignments shall operate as a lien in favor of the purchasers and assignees as is provided by law in the case of sales of real estate in default of payment for general taxes. (Ord. 2771; 1968 Code §12-85; Ord. 01-42; Ord. 11-19; Ord. 11-21)
Notes
1 | 2. See section 7.7.1804 of this Code. |
A. Owner May Make Improvements: In local improvement districts for the construction and reconstruction of sidewalks alone, or in combination with other improvements, the work shall include the necessary grading from curb line to lot line. The owner shall have the right to construct or reconstruct private walks, in conformity with the plans and specifications for the district, within thirty (30) days from the publication of the ordinance authorizing the improvement upon obtaining a permit to construct or reconstruct the walks from the City Engineer and upon the deposit with the City of a surety bond in an amount satisfactory to the City. Whenever sidewalks are ordered, in combination with improvements other than grading sidewalk areas, a separate contract may be let for the construction and reconstruction of the sidewalks, exclusive of the necessary grading.
B. Order Sidewalk Improvements Other Than In Districts, Procedure: The City Council may order the construction or reconstruction of sidewalks, other than in districts, whenever in the opinion of the Council it is proper because sufficient sidewalks have been laid in the vicinity to make it reasonable that intervening sidewalk areas should be provided with sidewalks, or existing sidewalks shall be reconstructed. In these cases the City Council shall notify the owner or the owner's agent to construct or reconstruct these walks within forty five (45) days from the date of the service of the notice. Notice shall be in writing and served upon the owner by certified or registered United States mail. Whenever the owner is in default, the Council may have the required work done by day labor or contract, and when done, issue to the person doing the work a certificate, stating the just amount due, which shall draw interest at the rate not less than the highest interest rate borne by the bonds of the local improvement district per annum until paid, and the assessment shall be a lien upon the property until it is paid. In case of failure to pay the assessment within thirty (30) days after the issuance of the certificate the failure may be certified by the City Clerk to the County Treasurer to be collected in the same manner as other taxes are collected, with ten percent (10%) penalty to defray the cost of collection. All the laws of the State for the assessment and collection of general taxes, including the laws for the sale of property for taxes and their redemption, shall apply and have full effect for the collection of the assessment for sidewalks as for general taxes. (Ord. 2771; 1968 Code §§12-47, 12-49; Ord. 83-72; Ord. 91-26; Ord. 01-42; Ord. 11-19)
The whole cost of construction and reconstruction of sidewalks, including intersections and necessary grading and removal of obstructions shall be assessed upon the lots or lands in front of which the improvements are made as follows: the grading, removal of obstructions, intersections and all other general expenses, including cost of collection and interest, pro rata per front foot; new walks, pro rata per front foot where constructed; and reconstructed walks upon each lot or piece of land where reconstructed according to the cost of reconstruction. (Ord. 2771; 1968 Code §12-48; Ord. 01-42)