§ 33.024 FINAL ROLL.

   Such roll shall be, upon ratification and confirmation, final and conclusive.

(1984 Code, § 1-05-090) (Ord. 41, passed 3-21-1974)

§ 33.025 OBJECTIONS.

   If, at or prior to the hearing by the Council, the owners of more than one-half of the property to be assessed shall object in writing to the improvement, the assessment shall not be made without an affirmative vote of five members of the Council.

(1984 Code, § 1-05-100) (Ord. 41, passed 3-21-1974)

§ 33.026 LIEN AGAINST PREMISES.

   (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 village from the persons to whom they are assessed. Such lien shall be of the same character and effect as the lien created by the statute for real property taxes and shall include accrued interest and fees.

   (B)   No judgment or decree nor act of the Council vacating a special assessment shall destroy or impair the lien of the village 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.

   (C)   All special assessments shall become due upon confirmation of the special assessment roll or in annual installments not to exceed 20 in number, as the Council may determine at the time of confirmation, and, if in annual installments, the Council may determine the first installment to be due upon confirmation or upon any other date the Council may prescribe, and the subsequent installments annually thereafter. Deferred installments shall bear interest at such rate as the Council may prescribe which shall not exceed 7% per annum.

(1984 Code, § 1-05-110) (Ord. 41, passed 3-21-1974)

§ 33.027 DUTIES OF CLERK-TREASURER.

   (A)   Whenever any special assessment roll shall be confirmed and be payable, the Council shall direct the roll to the Clerk- for collection.

   (B)   The Clerk- shall mail statements of the several assessments to the respective owners of the several lots and parcels of land assessed, as indicated by the records of the Assessor, stating the amount of the assessment and the manner in which it may be paid; however, failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.

(1984 Code, § 1-05-120) (Ord. 41, passed 3-21-1974; Ord. 143, passed 7-24-1984)

§ 33.028 PAYMENT IN FULL.

   The whole or any part of any such assessment may be paid in full at any time after the date of confirmation of the special assessment roll until such time as the Council shall prescribe without interest or penalty.

(1984 Code, § 1-05-130) (Ord. 41, passed 3-21-1974)

§ 33.029 COLLECTION.

   Each special assessment shall be collected by the Clerk-Treasurer with the same rights and remedies as provided by law for the collection of taxes, except as otherwise herein provided. All collection fees shall belong to the village and be collectible in the same manner as the collection fee for village taxes.

(1984 Code, § 1-05-140) (Ord. 41, passed 3-21-1974)

§ 33.030 INTEREST AND FEES.

   After the expiration of the period provided in § 33.028 of this subchapter for payment without interest or fees, any installment may be discharged by paying the face amount thereof together with fees and interest thereon from the date of confirmation to the date of payment; provided, however, that if the public improvement has been financed by the sale of non-callable bonds, or other evidences of indebtedness, which are not repayable, then the interest shall be computed from the date of confirmation to the date upon which such installment would have fallen due had it not been prepaid.

(1984 Code, § 1-05-150) (Ord. 41, passed 3-21-1974)