Special assessments or initial installments which become due other than on July 1 shall, if unpaid for 30 days or more on May 1 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 1 item with accrued collection fees thereon to the following September 1 and such interest and penalties as may be provided in the ordinance creating the special assessment.
(Prior Code, § 25-78)