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§ 30.11 ILLEGALITY OF ROLL; RECONFIRMATION.
   If a portion of an assessment roll is determined to be illegal in whole or in part, the Council may revoke its confirmation, correct the illegality, if possible, and reconfirm it. Property which is not involved in the illegality may not be assessed more than was imposed upon the original confirmation without further notice and hearing thereon.
(Ord. 38, passed - -00)
§ 30.12 SPECIAL ASSESSMENT; WHEN DUE.
   All special assessments, except such installments thereof as the Council shall make payable at a future time as provided in this subchapter, shall be due and payable upon confirmation of the special assessment roll.
(Ord. 38, passed - -00)
§ 30.13 PARTIAL PAYMENTS; WHEN DUE.
   The Council may provide for the payment of special assessments in annual installments. Annual installments shall not exceed 15 in number, the first installment being due upon confirmation of the roll or on such date as the Council may determine. Deferred installments being due annually thereafter, or in the discretion of the Council, may be spread upon and made a part of each annual village tax roll thereafter until all are paid. Interest shall be charged on all deferred installments not to exceed 10% per annum, commencing on the due date of the first installment and payable on the due date of each such subsequent installment; the full amount of all or any deferred installments, with interest accrued thereon to the date of payment, may be paid in advance of the due dates thereof. If the full assessment or the first installment thereof shall be due upon confirmation, each property owner shall have 60 days from the date of confirmation to pay the full amount of the assessment, or the full amount of any installments thereof, without interest or penalty. Following the 60-day period, the assessment or first installment thereof shall, if unpaid, be considered as delinquent and the same penalties shall be collected on such unpaid assessments or first installments thereof as are provided in this subchapter and state law to be collected on delinquent general village taxes. Deferred installments shall be collected without penalty until 60 days after the due date thereof, after which time such installments shall be considered as delinquent and such penalties on the installments shall be collected as are provided in the village ordinance to be collected on delinquent general village taxes. After the Council has confirmed the roll, the Treasurer shall notify by mail each property owner on the roll that the roll has been filed, stating the amount assessed and the terms of payment. Failure on the part of the Treasurer to give the notice or of such owner to receive the notice shall not invalidate any special assessment roll of the village or any assessment thereon, nor excuse the payment of interest or penalties. At the option of the village, the notice or bill for the amount owing may be sent out after the project has been completed. In such event no interest shall be owing nor shall the 60-day period begin to run until after the notice has been mailed by the Treasurer.
(Ord. 38, passed - -00)
§ 30.14 DELINQUENT SPECIAL ASSESSMENTS.
   Any assessment, or part thereof, remaining unpaid on the first Monday of March following the date when the same became delinquent shall be reported as unpaid by the Treasurer to the Council. Any such delinquent assessment, together with all accrued interest shall be transferred and reassessed on the next annual village tax roll in a column headed “Special Assessments” with a penalty of 4% upon such total amount added thereto, and when so transferred and reassessed upon the tax roll shall be collected in all respects as provided for the collection of village taxes.
(Ord. 38, passed - -00)
§ 30.15 CREATION OF LIEN.
   Special assessments and all interest, penalties and charges thereon from the date of confirmation of the roll shall become a debt to the village from the persons to whom they are assessed, and, until paid, shall be and remain a lien upon the property assessed, of the same character and effect as the lien created by general laws for state, county, and village taxes, and the lands upon which the same are a lien shall be subject to sale therefor the same as are lands upon which delinquent village taxes constitute a lien.
(Ord. 38, passed - -00)
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