(A) 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 liens shall be of the same character and effect as created by the City Charter for taxes.
(B) The Council may provide for the deferred payment of special assessments from persons who, in the opinion of the Council and Assessor, by reason of poverty, are unable to contribute to the cost thereof. In all such cases, as a condition to the granting of such deferred payment, the city shall require mortgaged security on the real property of the beneficiary payable on or before his or her death, or in any event, on the sale or transfer of the property.
(C) Special assessments shall become due on such date as the Council shall prescribe.
(D) Any assessment may be made payable in yearly installments not to exceed ten in number. The initial installment shall be due on such date as the Council 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 Council shall prescribe, shall bear interest at a rate of not exceeding 6% per annum, which interest computed to the following January 10 shall be spread yearly on the city tax roll together as one item, with the amount of the installment then being spread. The Council may provide for advance payment of unpaid installments with interest computed to such date as the Council prescribes.
(E) 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 tenth day of the second month following the month in which the assessment or initial installment falls due. On the eleventh day of the second month following such due date, the Treasurer shall add to any such unpaid assessment, or initial installment, a collection fee of 4% of the amount thereof and shall add an additional 2% collection fee on the eleventh day of each succeeding month that such assessment or initial installment remains unpaid. All collection fees shall belong to the city and be collectible in the same manner as a collection fee on city taxes.
(F) Special assessments or initial installments which become due, other than on December 1, shall, if unpaid for 30 days or more on October 1 of any year, be certified as delinquent to the Council by the Treasurer and the Council shall place such delinquent assessments on the tax roll for that year together as one item with accrued collection fees thereon to January 10 of the following year.
(G) Special assessments, or installments thereof, which become due on December 1 of any year, and delinquent assessments together with accrued interest and collection fees 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 1.
(1979 Code, § 1.112) (Ord. 38, passed 4-1-1969)