(A) If any person refuses or neglects to pay any special assessment or installment of a special assessment or any interest thereon, the City Treasurer may proceed to collect the same by distress or by an action at law in any court having jurisdiction in the manner provided by law for the collection of taxes on personal property.
(‘68 Code, § 2-419)
(B) All assessments or installments thereof which shall be unpaid and delinquent on the first Tuesday in June of each year, and which shall not have been previously reassessed by the City Council upon the general tax roll, shall on said first Tuesday in June of each year be reported to the Council by the City Treasurer as delinquent, and the Council shall thereupon order the amount due, including penalties and interest to August 1 of each year, to be reassessed and spread by the Assessor upon the general tax roll for such year in a column headed “Special Assessments” with such information as may be necessary to identify the special assessment, the number of installment due and the description of the property upon which said taxes are a lien with the name of the owner thereof, if known; and said special assessment shall then be collected and paid in all respects as provided in collecting city taxes.
(‘68 Code, § 2-420) (Ord. 114, passed 6-19-53)