Upon the confirmation of each special assessment roll, the special assessments will become a debt to the City owed by the persons to whom they are assessed and shall, until paid, be a lien upon the property assessed for the amount of such assessments and all interest and charges thereon. Such lien shall be of the same character and effect as created by the City Charter for City taxes.
Special assessments shall become due on such date as Council prescribes.
Any assessment may be made payable in not more than thirty annual installments. The initial installment shall be due on such date as Council prescribes. Subsequent annual installments shall be spread on the annual City tax roll. The second installment shall be collected as part of the first City tax roll which becomes due six months or more after the date of the initial installment. All unpaid future installments, from such date as Council prescribes, shall bear interest at a rate not exceeding six percent per year, which interest computed to the following September 1 shall be spread yearly upon the City tax roll together, as one item, with the amount of the installment then being spread. Council may provide for advance payment of unpaid installments with interest computed to such date as Council prescribes.
Each special assessment, or the initial installment of each assessment when installment payments are provided for, shall be collected by the Treasurer without a collection fee for a period ending on the last day of the second month following the month in which the assessment or initial installment falls due. On the first day of the third month following each due date, the Treasurer shall add to such assessment or initial installment a collection fee of four percent of the amount thereof and on the first day of each succeeding month he or she shall add an additional one-half of one percent collection fee. All collection fees shall belong to the City and be collectible in the same manner as a collection fee on City taxes.
Special assessments or initial installments which become due other than on July 1 shall, if unpaid for thirty days or more, on May 1 of each year be certified as delinquent to Council by the Treasurer and Council shall place such delinquent assessments on the tax roll for that year together with accrued collection fees to September 1 of such year.
Special assessments or installments thereof which become due on July 1 of any year, and delinquent assessments together with accrued interest and collection fees thereon which have been placed on the City tax roll, shall be collected in all respects as are City taxes due on such date and shall be returned to the County Treasurer with such taxes, if unpaid, on the following March 1.
Any proceedings for special assessment underway, or completed, upon the effective date of this section (Ordinance 82-8, passed June 14, 1982), if in conformity with this section, are hereby validated, ratified and confirmed.
(Ord. 82-8. Passed 6-14-82; Ord. 2003-07. Passed 1-27-03.)