Subject to the terms hereof, the cost of such improvement may be paid wholly by the city or partly by the city and partly by owners of property abutting on such improvements and benefited thereby. But the whole cost of constructing any sidewalk or curb may be required to be paid by the owners of such abutting property, and the owner of any railroad or street railroad having any track or tracks, switch or turn-out in a highway ordered to be improved may be required to pay the whole cost of such improvement between the rails and tracks of said railroad or switch or turn-out, and two (2) feet on the outside thereof. The portion of the cost of such improvement payable by the owner of such railroad or street railroad, and all costs of collection, may be a special tax against and secured by lien upon the roadbed, ties, rails, fixtures, rights, and franchises of such railroad or street railroad and the owner thereof. After the execution of a contract by the city for any such improvement, the City Council may, by ordinance, levy a special assessment upon the roadbed, ties, rails, fixtures, rights and franchises of such railroads or street railroads for the portions of said cost payable by the owners thereof, which assessment shall be a lien on such property from the time of levy, prior and superior to all encumbrances thereon, except lawful taxes. Such assessment shall become due and delinquent as shall be specified by said ordinance, and if not paid as therein provided, shall be enforced as in the case of the collection of taxes under this Charter, by the advertisement and sale of the property rights and franchises levied on. The officer making said sale shall execute to the purchaser a deed similar to the one executed when property is sold for ad valorem taxes, and the recital of such deed that all legal prerequisites to the validity of said sale have been complied which shall be prima facie evidence of the truth thereof, and so accepted without further proof. Such tax and lien may also be enforced by suit in any court having jurisdiction.
(Ord. 25328-02-2022, § 2, 2-8-2022, approved 5-7-2022)