(A) Any assessment made under the provisions of §§ 93.135 et seq. shall be certified by the City Clerk/Treasurer and delivered to the County Treasurer and shall be collected in the manner provided by law for the collection of general real estate taxes.
(B) The assessment shall be a lien upon the real estate from the date of the assessment, shall be due immediately upon being certified to the County Treasurer for the city and shall become delinquent December 1 after the date of assessment, and shall draw interest at the rate of 1% per month from date of delinquency until paid.
(C) It shall be the duty of the County Treasurer to collect the amount of the assessment in the same manner and at the same time as general taxes and the items of the assessment shall be receipted for on the same receipt blanks as general real estate taxes.
(1981 Code, § 24-143)