(A) All special assessments contained in any special assessment roll, including any part thereof to be paid in installments, shall from the date of confirmation of such roll constitute a lien upon the respective lots or parcels of land assessed and until paid shall be a charge against the respective owners of the several lots and parcels of land and a debt to the city from the persons to whom they are assessed. Such lien shall be of the same character and effect as the lien created by the City Charter for city taxes and shall include accrued interest and fees. No judgment or decree nor act of the Council vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed for such amount of the assessment as may be equitably charged against the same or as by a regular mode of proceeding might be lawfully assessed thereon. All special assessments shall become due upon confirmation of the special assessment roll or in annual installments, not to exceed ten in number, as the Council may determine at the time of confirmation; or upon any other date the Council may prescribe, and the subsequent installments shall be spread upon the city tax roll. The second installment shall be collected as part of the first city tax roll which becomes due six months or more after the due date of the initial installment.
(Ord. 148, passed 5-6-69)