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Whenever any special assessment rolls shall be confirmed, the Council, instead of requiring the assessments therein to be reported to the City Assessor as provided in the preceding section, may direct the assessment so made in the special assessment roll to be collected directly from the special assessment roll, together with any interest which may become due thereon, and, thereupon, the City Clerk shall attach his or her warrant to a certified copies of the special assessment roll, therein commanding the City Treasurer to collect from each of the persons assessed in the roll the amount of money assessed to and set opposite his or her name therein; and in case any person named in the roll shall neglect or refuse to pay his or her assessment upon demand, then to levy and collect the same by distress and sale of the goods and chattels of such person and return the roll and warrant, together with his or her doings thereon, within 60 days from the date of the warrant.
(Ord. 2013-01, passed 9-10-2013)
Upon receiving the assessment roll and warrant, the City Treasurer shall proceed to collect the amounts assessed therein. If any person shall neglect or refuse to pay his or her assessment upon demand, the Treasurer shall seize and levy upon any personal property found within the city, or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six days' notice of the time and place of such sale, by posting such notices in three of the most public places in the city or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for the purpose, shall be applied to the payment of the assessment, and 5% of the amount of the assessment for the costs and expenses of the seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto.
(Ord. 2013-01, passed 9-10-2013)
Special assessments and all interest and charges thereon, from the date of confirmation of the roll, shall be and remain a lien upon the property assessed of the same charter and effect as the lien created by general law for state and county taxes, and by the Charter for the city taxes, until paid. From such date and after confirmation as shall be fixed by the Council, the same collection fees shall be collected in delinquent special assessments and upon delinquent installments of such special assessments beginning on the following September 1 of each year as are provided by the Charter to be collected on delinquent city taxes. Such delinquent special assessments shall be subject to the same penalties, and the land upon which the same are a lien shall be subject to sale therefore, the same as are delinquent city taxes collection in accordance with the city charter and the ordinances of the city.
(Ord. 2013-01, passed 9-10-2013)
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