Any taxes on the City tax roll which remain unpaid on March 1st following the date when the roll was received by the City Treasurer shall be returned to the County Treasurer in the same manner and with like effect as returns by township treasurers of Township, school and County taxes. These returns shall be made upon a delinquent tax roll to be prepared by the City Treasurer and shall include all the additional charges and fees hereinbefore provided. These charges and fees shall, in these returns be added to the amount assessed on the tax roll against each description. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurer, and shall remain a lien upon the assessed lands until paid.
(Charter effective 1-1-77)