Sec. 19-49. Report of Unpaid Special Tax.
Upon failure to collect the special tax as hereinbefore provided in this Article, the Village Collector, or the officer designated to collect the tax on or before the first day of August in each year, shall make a written report of this special tax for the purpose of applying for judgment against and the selling of lands for such taxes due the Village. This report shall also contain an enumeration of (1) all the lots, blocks, tracts or parcels of land upon which this special tax remains unpaid, (2) the names of the respective owners thereof, so far as the names are known to the collecting officer, (3) the amount due and unpaid upon each lot, block, tract or parcel; and (4) a copy of the ordinance ordering the construction, reconstruction of repair of the sidewalk. This report shall be accompanied by the oath of the officer that the list is a correct return of the lots, blocks, tracts or parcels of land on which the special tax levied by authority of the Village for the cost or partial cost, as the case may be, of the sidewalk specified in that ordinance remains due and unpaid, and that the amounts therein stated as due and unpaid, have not been collected, nor any part thereof. This report, when so made, is prima facie evidence that all the forms and requirements of the law in relation to making that return have been complied with, and that the special tax, as mentioned in the report is due and unpaid.