12.04.140: BY OR ON BEHALF OF CITY; COST ASSESSMENTS; COLLECTION PROCEDURE:
Such assessments as set forth in section 12.04.120 of this chapter may be collected as other municipal taxes and assessments are collected, and may be certified to the county tax collector for collection and be entered upon the tax rolls; or the city may collect the same by a civil suit, or by an action to foreclose its assessment lien, in any court of competent jurisdiction with all such legal rights and remedies as may be permitted by law. The city's cause of action shall be deemed to have accrued upon the confirmation of said assessment as is set forth in section 12.04.130 of this chapter. Such assessments, if certified to the county tax collector for collection, shall draw interest and penalties for nonpayment at the rate specified for nonpayment of general taxes and, if not so certified to the county tax collector, shall draw interest at the rate of six percent (6%) per year from the date of confirmation of said assessment until paid. (Prior code § 9-1-14)