(A) Assessment to be added to tax bill. After confirmation of the assessment, a copy shall be given to the County Assessor and Director of Finance, who shall add the amount of the assessment to the next regular tax bill levied against the parcel for municipal purposes.
('63 Code, § 4-13.09)
(B) Filing assessment list with county. If the County Assessor and County Tax Collector assess property and collect taxes for the city, a certified copy of the assessment report shall be filed with the County Auditor on or before August 10. The description of the parcels reported shall be those used for the same parcels on the County Assessor's map books for the current year. The County Auditor shall enter each assessment on the county tax roll opposite the parcel of land.
('63 Code, § 4-13.10)
(C) Collection: delinquency. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount shall be subject to the same penalties and procedure of foreclosure and sale provided for ordinary municipal taxes. If the county assesses and collects taxes for the city, the laws relating to the levy, collection, and enforcement of county taxes shall apply to such special assessment taxes.
('63 Code, § 4-13.11)
(D) Priority of assessment lien. The lien of the assessment made pursuant to this chapter shall have the priority of the taxes with which it is collected.
('63 Code, § 4-13.12)
(Ord. 66-C.S., passed 1-21-66; Am. Ord. 554-C.S., passed 5-8-93)