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As an alternative method for the collection of cash assessments or assessments of less than $150 levied upon the provisions of this Subdivision, the Board may, and upon the timely written request of the contractor or his assigns, must, by resolution adopted at or before the first day of September direct that such assessments be collected upon the County tax roll.
(Added by Ord. 225-81, App. 5/5/81)
The resolution shall contain a description of the properties so assessed, the amount of such assessments, together with interest thereon from the date of filing the original list of unpaid assessments and at the rate of one percent per month to the next succeeding thirty-first day of December of the tax year for which such roll shall have been prepared, and the total amounts of principal and interest on each property.
(Added by Ord. 225-81, App. 5/5/81)
Said amounts shall be collected at the same time and in the same manner, as general taxes are collected, and be subject to the same penalties and interest, and to the same procedure for foreclosure and sale in case of delinquency, as provided for general taxes, all of which laws for the levy, enforcement and collection of which are hereby made applicable to such special assessment levies.
(Added by Ord. 225-81, App. 5/5/81)
Upon default in payment, the lands so assessed shall be sold in the same manner in which real property in such City is sold for the non-payment of general taxes, and be subject to redemption in the same manner as such real property is redeemed from such delinquent sale, and upon failure of such redemption, shall in like manner be sold or pass by deed to the City. The City shall not, however, be required to pay into the assessment fund any part of such delinquency until such property be redeemed or sold and money received therefor.
(Added by Ord. 225-81, App. 5/5/81)
Upon receipt of such deed, the City shall thereupon offer and sell such property at public auction in the manner provided by law for the sale of its tax-deeded property, and the amount of said assessment and the penalties and interest thereon, less the costs of said sale, shall be paid to said contractor or his assigns.
(Added by Ord. 225-81, App. 5/5/81)
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