(A) When any expense shall have been incurred by the village upon or in respect to any single premises, which expense is chargeable against the premises and the owner thereof, and is not of that class required to be prorated among several lots and parcels of land in a special assessment district, an account of the labor, material or service for which expense was incurred with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner if known, shall be reported to the Village Clerk who shall immediately charge and bill the owner, if known. The Assessor shall annually on or before January 1, or at another time as he or she may deem available, prepare a special assessment roll covering all charges which shall not have been paid. The roll shall be filed with the Clerk who shall present the names to the Village Council.
(B) The provisions of the preceding sections of this chapter with reference to special assessments generally and the proceedings necessary to be had before making the improvements shall not apply to assessments contemplated in the above division.
(C) Upon confirmation of any special assessment roll authorized by this section, the Village Council shall determine the number of installments in which assessments may be paid and the rate of interest to be charged on installments, but not to exceed 10% per annum.
(Ord. passed 4-30-2001)