Should any lots or lands be divided after a special assessment thereon has been confirmed and divided into installments, the City Assessor shall apportion the uncollected amounts upon the several lots and lands so divided, and shall enter the several amounts upon the next tax roll. The apportionment, when the tax roll shall have been reviewed and confirmed, shall be final and conclusive on all parties.
(Ord. 46. Passed 7-17-56.)