A. Delinquency Notice; Penalty: After any sidewalk or portion thereof or curbs, gutters and/or curbs and parking has been constructed or repaired, as provided herein, the City Council shall declare the owner of the abutting property delinquent and the City Clerk shall at once give such delinquent owner notice in the manner provided for the service of notice for construction or repair, that he is delinquent, stating the amounts, and that unless the same is paid, together with the cost of service, if served by publication, within thirty (30) days from the date of the service, that twenty five percent (25%) will be added to the amount of delinquency as a penalty.
B. Assessment On Tax Roll:
1. Determination Of Total Charges: At the expiration of thirty (30) days from the date of the notice served, provided the same has been served, mailed or published at least twenty (20) days previously, the City Council shall proceed to add twenty five percent (25%) of the amount of such delinquency as a penalty, and assess the actual cost of sidewalk, curb, gutter and/or curb and the parking constructed or repaired, together with the charges for publication against the property abutting thereon.
2. Placement On Tax Roll: The City Clerk shall forthwith certify the action of the City Council, together with a description of the property with the assessment and the amount thereof, to the County Auditor, who shall place the amount of such delinquency, together with the penalty and costs of publication on the current tax roll.
3. Individual Item On Tax Roll: If such property is not liable for other taxes on such roll, he shall enter the name of the delinquent owner for the amount of such delinquent sidewalk tax, together with the penalty and costs of publication on the tax roll as an individual item.
4. Collection: The same shall be collected at the time and in the manner provided by law for the collection of other real estate taxes and the amount so collected turned over to the City Treasurer the same as other Municipal taxes. (1980 Code § 9.3.6)