Any assessment, or part thereof, remaining unpaid on October 1 following the date when the same became delinquent, shall be reported as unpaid by the Treasurer to the Council. Any delinquent assessment, together with all accrued interest, shall be transferred and reassessed on the next annual village tax role in a column headed “Special Assessments” with a penalty as provided by State Statute for General Delinquent Village Taxes added thereto, and when so transferred and reassessed upon the tax roll, shall be collected in all respects as provided for the collection of village taxes.
(Ord. 32, passed 4-14-1986)