Special taxes shall be collected by the director of budget and fiscal services on a monthly, semiannual, or annual basis. Except as otherwise provided by the council, the same penalties provided for delinquent payment of improvement district assessments shall apply to special tax delinquencies. The director of budget and fiscal services shall deduct from special taxes collected the administrative expenses incurred in collection.
(1990 Code, Ch. 34, Art. 3, § 34-3.7) (Added by Ord. 96-18; Am. Ord. 00-22)