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The Town Council shall annually, prior to the first day of July, certify to the Finance Director all assessments made by it under the authority of this section. Each such assessment made by the Town Council pursuant to this section shall be a lien upon the lands, buildings and improvements upon which it is made in the same way and manner in which taxes assessed on real estate and if not paid as required shall be collected in the same manner that taxes assessed on real estate are by law collected. Such assessment shall be due and payable at the time the next regular town taxes are first due and payable next after receipt by the Finance Director of the certification of assessments from the Town Council, except that payment may be made in quarterly installments and installment payments shall be due beginning at such time, and the Finance Director shall forthwith certify to the Tax Collector for collection, and the Tax Collector shall proceed to collect such assessment in the same manner and at the same time the regular taxes of the town are first due and payable, with provision for installments as provided in this section. Interest at the rate per annum for nonpayment of town taxes shall be charged and collected upon all overdue assessments and installments from the date they are payable until paid.
(Ord. passed 7-21-03)