Upon failure to collect the special tax as hereinbefore provided, it shall be the duty of the Treasurer on or before the first day of April in each year to make a report of all such special taxes in writing to the County Treasurer, of all the lots or parcels of land upon which the special tax shall be so unpaid, with the names of the respective owners thereof, so far as the same are known to the Treasurer, the amount due and unpaid upon each lot or parcel of land, together with a copy of this chapter, and also such special ordinance ordering the construction and laying down of the sidewalk, which report shall be accompanied by the oath of the Treasurer that the list is a correct return of the lots or parcels of land on which the special ordinance specified, remains due and unpaid, and that the amounts therein stated as due and unpaid have not been collected nor any part thereof. The reports when made shall be prima facie evidence that all forms and requirements of the law in relation to making such return have been complied with and that the special tax as mentioned in the report is due and unpaid.
(1963 Code, § 8-1-14) (Ord. passed 7-16-1912)