Whenever any special assessment shall be confirmed and be payable, the Village Council may direct the Village Clerk to report to the Village Assessor a description of the lots and premises as are contained in the roll with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made, and direct the Village Assessor to levy the several sums so assessed respectively. The Village Assessor shall levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed and against the persons chargeable therewith as a tax in the general tax roll next thereafter to be made, in a column for special assessments, and thereupon, the amounts levied in the tax roll shall be enforced and collected with the other taxes in the tax roll, and in the same manner; and shall continue to be a lien upon the premises assessed until paid, and when collected, shall be paid into the village treasury.
(Prior Code, § 442.17)