110.33(A) Calculation. An interim
may be imposed against all parcels for which a
is issued after the adoption of the
resolution. The amount of the interim
shall be calculated upon a monthly rate, which shall be one-twelfth of the annual rate for such parcel computed in accordance with the
resolution for the
for which the interim
is being imposed. Such monthly rate shall be imposed for each full calendar month remaining in the
. In addition to the monthly rate, the interim
may also include an estimate of the subsequent
’s
.
110.33(B) Collection. Issuance of the
without the payment in full of the interim
shall not relieve the
of such parcel of the obligation of full payment. Any interim
not collected prior to the issuance of the
may be collected pursuant to the
, under the alternative method of collection provided in § 110.35, or by any other method authorized by .
110.33(C) Lien. Any interim
shall be deemed due and payable on the date the
was issued and shall constitute a lien against such property as of that date. Said lien shall be equal in rank and dignity with the liens of all , county, district or municipal taxes and
, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the
.
(Ord. 2010-18, passed 10-4-2010)