§ 40-12. Collection.

Whenever any special assessment roll shall be confirmed and be payable, the Council shall direct the City Clerk to transmit the assessment roll to the City Treasurer for collection. The City Treasurer shall mail statements of the several assessments to the respective owners of the several lots and parcels of land assessed, as indicated by the records of the City Assessor, stating the amount of the assessment and the manner in which it may be paid; provided, however, failure to mail any such statement shall not invalidate the assessment or entitle the owner to an extension of time within which to pay the assessment. The whole or any part of such assessment may be paid in full at any time after the date of confirmation of the special assessment roll until such time as the Council shall prescribe, without interest or penalty. Each special assessment shall be collected by the City Treasurer with the same rights and remedies as provided in the Charter for the collection of taxes, except as otherwise provided in this chapter. All collection fees shall belong to the City and shall be collectible in the same manner as the collection fee for City taxes.

Code 1975, § 28-12; Code 1992, § 24-12