The Council shall examine the report of expenses and if satisfied that the same is correct add thereto 10% of the cost as a penalty for the non-construction of the walk by the owner or occupant, which amount shall be, under the direction of the Council, reported to the Board of Special Assessors by the Clerk, to be by them levied as a special tax or assessment upon the lot or premises adjacent to and abutting upon the sidewalk, which special assessment shall be subject to review after proper notice has been given as in all other cases of special assessment provided for by the laws of Michigan governing cities of the fourth class. Such tax, when confirmed, shall be a lien upon such lot or lots, land and premises, the same as other special assessments, and the Council shall order the Assessor of the city to spread the amount, together with the penalty, upon his roll as a special assessment upon such lot or premises and the same shall be collected in the same manner as other city taxes. After notice and confirmation of the special assessment roll the city may collect such amount, together with the penalty aforesaid, from the owner or occupant of the premises in an action of assumpsit, together with the costs of suit. Upon the confirmation of any special assessment roll as provided in this section, the amount thereof may be divided by the Council into not more than three installments, one of which shall be collected each year at such times as the Council shall determine with annual interest at a rate not exceeding 6% per annum, but the whole assessment after confirmation may be paid to the City Treasurer at any time in full with proportionate interest thereon.
('77 Code, § 17.212) (Ord. 19, eff. 7-15-05)