(A) Partial prepayment. After the adoption by the Council of the assessment roll in any local improvement proceeding, the owner of any property specially assessed in the proceeding may, prior to the certification of the assessment of the first installment to the County Auditor, pay to the city any portion of the assessment. The remaining unpaid balance shall be spread over the period of time established by the Council for installment payment of the assessment.
(B) Certification of assessments. After the adoption of any special assessment by the Council, the City Administrator shall transmit a certified duplicate of the assessment roll with each installment, including interest, set forth separately to the County Auditor to be extended on the proper tax lists of the county. In the alternative, the City Administrator shall when directed by the Council annually certify each installment, including interest, to the County Auditor for collection with the taxes due the following year as provided for by law.
(Prior Code, § 2.73)