All the duties imposed upon the assessor and the clerk with respect to the annual assessment roll and all the provisions of this chapter relating to assessment rolls shall, as far as applicable, apply to supplementary assessment rolls. Provided further, however, that the delinquent date when taxes shall become delinquent, as determined by the council, shall also apply to property listed on the supplementary assessment rolls.
(Ord. 77-01 (part), 1977)