Notwithstanding anything in the Municipal Improvement Act of 1913 to the contrary, where no bonds will be issued in connection with the assessment which is levied, the assessments may be billed and collected in such number of equal annual proportions as are specified in the engineer's report approved by the city council, the resolution of intention, and in the resolution confirming formation of the district and levying the assessments.
The annual proportions of each assessment coming due in any year, together with the annual interest on such assessment, if any, shall be payable in the same manner and at the same time and in the same installments as the general taxes of the city on real property are payable. The assessment installments and the annual interest on the assessment shall be payable and become delinquent at the same times and in the same proportionate amounts, and shall bear the same proportionate penalties and interest after delinquency as do the general taxes on real property of the city.
In lieu of any other procedure for collection of assessments, the city may in its discretion elect to collect the assessments covered by this section in a manner other than by the county tax collector. (Prior code § 75.01.004)