(A) After passage of the assessment ordinance by the Council, the City Recorder shall enter in the city lien docket a statement of the amounts assessed upon each particular lot, parcel of land or portion thereof, together with a description of the improvement, the name of the owners and the date of the assessment ordinance. Upon such entry in the lien docket, the amount so entered shall become a lien and charge upon the respective lots, parcels of land or portions thereof which have been assessed for such improvement.
(B) All assessment liens of the city shall be superior and prior to all other liens or encumbrances on property insofar as the laws of the state permit. Interest shall be charged at a rate to be fixed by the Council and set out in the assessment ordinance but not to exceed 10% per annum, until paid, on all amounts not paid within 30 days from the date of the letter notifying the owner of the ordinance levying the assessment; and after expiration of the 30 days from said date, the city may proceed to foreclose or enforce collection of the assessment liens in the manner provided by the general law of the state; provided, however, that the city may at its option enter a bid for the property being offered at a foreclosure sale, which bid shall be prior to all bids except those made by persons who would be entitled under the laws of the state to redeem such property.
(Ord. 931, passed 4-7-1975; Ord. 1011, passed 5-5-1980)