On or before September 15 of each year, the Administrator/Clerk-Treasurer must list the total unpaid charges for sidewalk repair against each separate lot or parcel to which they are attributable under this subchapter. The Council may then levy the unpaid charges against the property as a special assessment under M.S. § 429.101, as it may be amended from time to time, and other pertinent statutes, for certification to the County Auditor, and collection along with current taxes the following year or in annual installments, not exceeding ten, as the Council determines.
(Prior Code, § 825.05)