Lien. Upon the confirmation of each special assessment roll the special assessments shall become a debt to the city from the persons to whom they are assessed and shall until paid be a lien upon the property assessed for the amount of such assessments and all interest and charges thereon. Such lien shall be of the same character and effect as created by this charter for city taxes.
Due date. Special assessments shall become due on such date as the Commission shall prescribe.
Installment payments. Any assessment may be made payable in yearly installments not to exceed forty (40) in number. The initial installment shall be due on such date as the Commission shall prescribe. Subsequent yearly installments shall be spread on the annual city tax roll. The second installment shall be collected as part of the first city tax roll which becomes due six months or more after the due date of the initial installment. All unpaid installments, from such date as the Commission shall prescribe, shall bear interest at a rate not exceeding six per cent per annum,* which interest computed to the following September first shall be spread yearly upon the city tax roll together as one item with the amount of the installment then being spread. The Commission may provide for advance payment of unpaid installments with interest computed to such date as the Commission prescribes.
Collection fees. Each special assessment, or the initial installment of such assessment when installment payments are provided for, shall be collected by the Treasurer without collection fee for a period ending on the last day of the second month following the due day thereof. On the first day of the third month following such due date, the Treasurer shall add to such assessment or initial installment paid thereafter a collection fee of four percent of the amount thereof, and on the first day of each succeeding month that the installment remains unpaid, he shall add an additional one-half of one per cent collection fee. All collection fees shall belong to the city and be collectible in the same manner as are collection fees on city taxes.
Delinquent assessments. Special assessments or initial installments which become due other than on July first shall, if unpaid for thirty days or more on May first of any year, be certified as delinquent to the Commission by the Treasurer and the Commission shall place such delinquent assessments on the tax roll for that year together as one item with accrued collection fees thereon to the following September first and such interest and penalties as may be provided in said ordinance.
Collection when part of tax roll. Special assessments, or installments thereof which become due on July first of any year, and delinquent assessments together with accrued collection fees, interest and penalties thereon which have been placed upon the city tax roll, shall be collected in all respects as are city taxes due on such date and shall be returned to the County Treasurer with such taxes if uncollected on the following March first. (Amended 8-5-80)
Statutory reference:
* Higher interest permitted when there are obligations in anticipation of special assessments, see M.C.L. 133.9