The Village Treasurer shall report delinquent assessments and installments thereof as required in the warrant to the Village Clerk. The Village Council shall then certify the same to the Village Assessor, who shall reassess the same on the next annual village tax roll in a column headed "Special Assessment," with interest to April 1 of the year, and an additional penalty in the amount as allowed by law, and the total amount, when so reassessed on the tax roll, shall be collected in all respects as provided for the collection of village taxes. Unpaid special assessments reassessed upon the village tax roll shall be returned to the County Treasurer for collection at the same time and in the same manner as village taxes.
(Prior Code, § 442.20)