(A) The Town Clerk/Treasurer shall not later than July 1 each year, report to the Board of Trustees as to any costs for work done by the town under this chapter which have now been paid by the property owner or made the subject of an agreement with the property owner as authorized.
(B) Notice shall be mailed by the Town Clerk/Treasurer to each property owner, which notice shall state the amount claimed to be due from such property owner, the date, place and time that the report will be made to the Board of Trustees, the description of the property to be assessed, a description of the work performed, and that the Board of Trustees will be asked to assess the cost of work, together with an amount to cover interest, advertising fees and cost of collection against the property of such owner.
(C) Such notice shall be mailed at least ten days, and not more than 45 days, before the date the report will be made to the Board of Trustees. Such assessment shall be certified by the Town Clerk/Treasurer to the County Treasurer and shall be on a parity with the tax lien for general state, county, city, town or school taxes.
(D) Such assessment shall become delinquent on September 1, after the same time or times, in the same manner and under all the same conditions and penalties and with the same effect as prescribed by the general laws of the state for the sale of real estate in default of payment of general taxes.
(Prior Code, § 12.32.070) (Ord. 89-2, passed - -1989)