(A) The assessment roll shall be transmitted by the Clerk to the Finance Director for collection immediately after its confirmation. The Finance Director shall give notice by one publication in the official newspaper of the city that said special assessment roll (identifying it) has been filed in his or her office and specifying when and where payments may be made thereon. He or she may mail statements of the several assessments to the respective owners, as indicated by the records of the Assessor of the several lots and parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided however, that failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment.
(B) The whole or any part of any such assessment may be paid during the period of 60 days from the date of confirmation of the special assessment roll without interest or penalty. Not later than 15 days after the end of said 60-day period the Finance Director shall transmit such roll to the Assessor with all payments upon assessments noted thereon. The Assessor shall then compute, in each year, the annual installment of each assessment to be spread upon the tax roll of the city for that year, based upon the number of annual installments as shall have been fixed by the Council.
(C) The first installment shall be spread upon the next city tax roll in a column headed “Special Assessments”, together with interest upon all unpaid installments from the date of the confirmation of the roll to and including the July 31 of the year in which such tax roll is made; provided, that any fraction of a month shall be considered as a full month. Thereafter one installment shall be spread upon each annual tax roll, together with one year’s interest upon all unpaid installments; provided, that when any annual installments shall have been prepaid as hereinafter provided, then there shall be spread upon the tax roll for such year only the interest upon all unpaid installments.
(D) After each installment has been placed on the tax rolls, the same shall be collected by the Finance Director with the same rights and remedies, and the same penalties and interest, as provided in the Charter for the collection of taxes.
(E) After the expiration of the 60-day period provided for in division (B) above, any installment which has not been spread upon the tax rolls may be discharged by paying the face amount thereof plus one full year’s interest thereon. Any person desiring to pay such installment in advance shall first secure the proper statement from the Assessor to permit the Finance Director to compute the amount to be paid. The Finance Director shall report to the Assessor all advance payments on installments so that the Assessor shall have such information before spreading installments an the next city tax roll.
(Prior Code, § 33.29) (Ord. D-156, passed 7-26-1948, effective 8-8-1948; Ord. D-590, passed 10-22-1962, effective 11-1-1962)