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 July 1 of the year in which the tax roll is made; provided, that any fraction of a month shall be considered as a full month. Thereafter one instalment 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 the year only the interest upon all unpaid installments.
(1993 Code, § 33.30)