A. Certification: Within three (3) days after the resolution levying and assessing the special tax or assessment for the costs of construction, repair or removal of any curb or sidewalk or obstruction therefrom shall have been adopted and approved, the resolution shall be certified by the administrative clerk.
B. Extended To Tax Rolls: If such resolution shall be certified to the administrative clerk so that the same may be certified to the proper officers of the county, to extend upon the tax rolls, with other city taxes, for the current year, then, and in that event, the administrative clerk shall certify such tax or assessment to the proper officer of the county.
C. Unable To Extend For Current Year: If such resolution is adopted and approved at a time when it cannot be certified so as to be extended upon the tax rolls for the current year, it shall be the duty of the administrative clerk to mail a notice to each owner, containing a description of their property and the amount of the assessment, which may be contained in such special assessment roll for the construction, repair or removal of such curb or sidewalk, and the further fact that the taxes to be due and payable at the office of the administrative clerk within a period of thirty (30) days, specifying the date upon which such special tax or assessment will be due, which date shall not be less than thirty (30) days nor more than forty five (45) days from the date of such notice. (Ord. 01-2001, 3-20-2001; amd. 2004 Code)
D. Deferred Payments: It shall be the duty of the administrative clerk each year after the time referred to in this section to certify at the proper time to the proper officers of the county, the amount of the annual differed payment due at the coming tax paying time so that it may be extended upon the tax rolls of the county with other city taxes, and collected by the county treasurer at the time that other city taxes or assessments are collected by the county treasurer. (Ord. 01-2001, 3-20-2001; amd. 2004 Code)