(a) Each special assessment, or each installment of such an assessment when installment payments are provided for, with accrued interest thereon, if any, which becomes due on July 1 of a given year, shall be placed on the tax roll of the City for that year in a column for special assessments, and thereupon the amount so levied in the tax roll shall be collected in all respects as are City taxes due on July 1 of that year and shall be subject to the same fees and charges as are City taxes due on that date. If uncollected by the following February 20, such amount shall be returned to the County Treasurer with unpaid taxes, as provided in Section 12.21 of the City Charter.
(b) Each special assessment or installment which becomes due other than on July 1 of a given year shall, if unpaid for ninety days after March 1 of the calendar year following the calendar year in which the assessment or installment was due, be certified as delinquent to Council by the City Treasurer. Council shall order such delinquent assessment or installment to be placed on the tax roll of the City for that year, together with accrued interest and accrued collection fees in a column for special assessments. Thereafter, the total amount of such assessment or installment, with interest and fees, shall be collected in all respects as are City taxes due on July 1 of that year, and such total amount shall be subject to the same fees and charges as are City taxes due on that date. If uncollected by the following February 20, such amount shall be returned to the County Treasurer with unpaid taxes, as provided in Section 12.21 of the City Charter.
(Ord. 158. Passed 7-2-56.)