After due notice has been served upon the owner of the said premises, it shall thereupon become his or her duty to cause such tree to be removed and burned under the direction and supervision of the Utilities Superintendent. In lieu thereof, the person charged with such removal and burning may enter into an agreement with the city that such work be accomplished by the city at his or her expense; and the expense and any interest shall be, and are hereby declared to be, a lien upon such property whereon such tree was situated from the time the same becomes due until paid. The agreement shall be in such form as the City Attorney may prescribe, to be filed in the office of the County Clerk. If the owner fails, neglects, or refuses to remove or burn such tree, the Utilities Superintendent may, five days after notice is served, enter upon such private property and proceed with the removal and burning of the same; and the cost thereof shall be assessed against the real estate in the manner hereinafter provided. The Utilities Superintendent shall, not later than September 15 of each year, report such costs to the City Council, whereupon the City Council shall, at a regular meeting by resolution, assess such cost, together with any assessment expenses against such real estate: provided that notice of the time of such meeting of the City Council shall be given in the manner provided by law. When such assessment has been made, it shall be certified by the Clerk and delivered to the County Treasurer and shall be collected in the manner provided by law for the collection of general real estate taxes. Such assessment shall be a lien upon such real estate from the date of such assessment and shall become delinquent in the same manner as general real estate taxes under the statutes of the state relating thereto, and shall draw interest after delinquency at the rate of 14% per annum from said date until paid. It shall be the duty of the County Treasurer to collect said tax in the same manner and at the same time as general taxes, and the items of said tax shall be receipted for on the same receipt blanks as general real estate taxes.
(Prior Code, § 8-426)