(A) The City Council shall fix times of payment, penalties on delinquent payments, and the rate of interest on the unpaid balance of the assessment. Payment may be in one sum or by installments, but not to exceed twenty (20) years from the date the installment is due. If payment is to be in one sum, payment may not be required sooner than sixty (60) days after mailing of the assessment statement. The entire assessment may be prepaid without interest or penalty within thirty (30) days after mailing of the assessment statement, and thereafter the assessment may be prepaid in whole or in part with interest to the payment date.
(B) Within thirty (30) days after fixing the time of payment the City Clerk shall mail a statement to the record owner of each property assessed. The statement designates the balance of the assessment, the time of delinquency, and penalties on delinquent payments. Within five (5) days after the statements are mailed, the City Clerk shall have notice published that the statements have been mailed.
(C) Assessments are liens on the property assessed and are prior and paramount to all liens except municipal tax liens. They may be enforced as provided in Unalaska City Code Chapter 6.36.
(Ord. No. 2003-05, passed 5-6-03)