Any assessment or part thereof remaining unpaid on the first day of April following the date when the same became delinquent shall be reported as unpaid by the Treasurer to the Council. Any such delinquent assessment, together with all accrued interest, shall be transferred and reassessed on the next annual City tax roll in a column headed "Special Assessments," with a penalty of four percent upon such total amount added thereto, and when so transferred and reassessed upon said tax roll shall be collected in all respects as provided for the collection of City taxes.
(Ord. 368. Passed 3-27-95.)