When tax-forfeited land is returned to private ownership and the land is benefitted by a public improvement for which special assessments were cancelled because of the forfeiture, the city may impose fees or charges for the use or availability of the improvement or for connections therewith in an amount not to exceed the amount remaining unpaid on the cancelled assessment. The city may make the fees or charges a charge against the owner, lessee, occupant or all of them and may certify unpaid fees or charges to the County Auditor with taxes against the property for collection as other taxes are collected.
(Prior Code, § 202.17)