(A) Partial prepayment. After the adoption by the City Council of the assessment roll in any local improvement proceeding, the owner of any property specially assessed in the proceeding may pay to the City Clerk/Treasurer/Administrator any portion of the assessment not less than $1,000. The remaining unpaid balance shall be spread over the period of time established by the Council for installment payment of the assessment.
(’77 Code, § 303.09)
(B) Certification of assessments. After the adoption of any special assessment by the Council, the Clerk/Treasurer/Administrator shall transmit a certified duplicate of the assessment roll with each installment, including interest, set forth separately to the County Auditor to be extended on the property tax lists of the county.
(’77 Code, § 303.10)