(A) The assessment roll shall be transmitted by the Clerk to the Director of Finance/Treasurer for collection after its confirmation. The Clerk shall give notice by one publication in the officially designated newspaper of the city that said special assessment roll (identifying it) has been filed in his or her office and specifying when and where payments may be made thereon. He or she shall mail statements of the several assessments to the respective owners, as indicated by the records of the Assessor, of the several lots and parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided, however, that failure to mail or receive any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.
(B) The whole or any part of any such assessment may be paid during the period of 30 days from the date of confirmation of the special assessment roll without interest or penalty. Not later than ten days after the end of said 30-day period, the Director of Finance/Treasurer shall record all payments upon assessments noted thereon. The Director of Finance/Treasurer shall then divide any remaining balance of each assessment by such number of equal installments as shall have been fixed by the Commission.
(C) The first installment shall be spread upon the next city tax roll in a column headed “special assessments” together with interest upon all unpaid installments from the date of confirmation of the roll to and including June 30 of the year in which such tax roll is made; provided, that any fraction of a month shall be considered as a full month. Thereafter, one installment shall be spread upon each annual tax roll, together with one year’s interest upon all unpaid installments; provided, that when any annual installment shall have been prepaid as hereinafter provided, then there shall be spread upon the tax roll for such year only the interest upon all unpaid installments.
(D) After each installment has been placed on the tax rolls, the same shall be collected by the Director of Finance/Treasurer with the same rights and remedies, and the same penalties and interest, as provided in the City Charter for the collection of taxes.
(E) After the expiration of the 30-day period provided for in division (B) above, any installment which has not been spread upon the tax rolls may be discharged by paying the face amount thereof plus one full year’s interest thereon. Any person desiring to pay such installment in advance shall contact the Director of Finance/Treasurer to compute the amount to be paid. The Director of Finance/Treasurer shall record all advance payments on installments so that such information is current before spreading installments on the next city tax roll.
(Ord. effective 7-28-2017)
Charter reference: