(a) Upon the confirmation of each special assessment roll, the special assessments shall become a debt due to the city from the persons to whom they are assessed from the amount of such assessment and all interest and charges. Such lien shall be of the same character and effect as created by the Charter for city taxes. Such assessments shall become due upon confirmation of the special assessment roll, except as may be provided by the council.
(b) Each special assessment, or each 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 each such due date; and the treasurer shall add to all assessment or installments paid thereafter a collection fee of four percent of the amount of the assessment. All collection fees shall belong to the city and be collectible in the same manner as the collection fee on city taxes.
(c) Special assessments which become due other than on July 1 shall, if unpaid for 90 days or more on April 1 of any year, be certified as delinquent to the council by the treasurer; and the council shall order such delinquent assessments to be placed on the tax roll of the city for that year, together with accrued collection fees. Thereafter, the total amount of such assessment and fees shall be collected in all respects as are city taxes due on July 1 of that year, and such total amounts shall be subject to the same fees and penalties as are city taxes due on that date, and, if uncollected on the following March 1, shall be returned to the county treasurer with unpaid taxes, as provided in Charter Section 9.18.
(Ord. No. 37, § 12, 9-17-1951)
Charter References: Similar provisions, § 11.7.