When any special assessment is confirmed and payable, Council may direct the City Clerk to report to the City Assessor a description of the lots and premises that are contained in the assessment roll, with the amount of the assessment levied upon each and the name of the owner or occupant against whom the assessment was made. Council may direct the City Assessor to levy the several sums so assessed as taxes upon the several lots and premises to which they were assessed, respectively. Upon receiving such report, the City Assessor shall levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed, and against the persons chargeable therewith, as a tax in the next tax roll thereafter, in a column for special assessments. Thereupon, the amounts so levied in the tax roll shall be collected and enforced with the other taxes in the tax roll and in the same manner, and shall continue to be a lien upon the premises assessed until paid. When such taxes are collected, they shall be paid into the City Treasury.
(Ord. 94. Passed 11-22-65.)