All improvements to be paid for by special assessment unless otherwise ordered by the Department of Public Works shall be by contract let to the lowest responsible bidder and shall be paid for only from the funds raised and collected for such improvements subject to the provisions of this section. The Department of Public Works may, however, direct that such improvements be made by and under its supervision, and the costs and expenses therefor shall be collected in the same manner as if said improvements had been made by contract as herein provided. After the damages, costs and expenses in condemnation proceedings taken pursuant to §§
C14-2 and
C14-3 of this act have been fixed by the order of confirmation in such proceedings, and monthly during the continuance of work under contract for any local improvement, made pursuant to §
C14-5 of this act, the contractor for which shall have furnished a satisfactory bond, approved by the Department of Public Works for its completion, moneys shall be made available for the payment of the amount of damages costs and expenses in such condemnation proceedings as fixed by such order of confirmation or 75% of the amount of the monthly estimates of work performed by such contractor during the preceding month, to be determined as hereinafter prescribed; and on the completion of such work for the balance due on the contract. If obligations are issued to finance such improvements, the principal and interest of such obligations shall be paid out of the amount collected on the special assessment on account of which they were made. On receipt of sufficient funds from the proceeds of the sale of the bonds or notes provided for by this section the City Comptroller shall immediately pay the damages, costs and expenses of any condemnation proceedings to pay which said bonds or notes were issued. The City Engineer shall furnish to the Department of Public Works monthly during the continuance of work performed under a contract for any improvement made pursuant to §
C14-4 of this act, which is to be paid for in whole or in part by special assessment, a detailed estimate of the actual value, according to the contract price, of the work done during the preceding calendar month. The Department of Public Works may in its discretion issue to the contractor for such improvement a warrant for a sum not exceeding 75% of the amount of such monthly estimates and the warrants so issued shall be paid from the proceeds of the bonds or notes to be issued for such improvements as authorized by this section. When the work to be done under contract is completed according to the plans and specifications of the improvement, the City Engineer shall so certify to the Department of Public Works, which, if it accepts the work, may, in its discretion, issue to such contractor a warrant for the balance due him, which warrant shall be paid in the same manner as such monthly warrants. When any assessment pursuant to §
C14-3 or §
C14-4 of this article, confirmed by the Court or Common Council is filed the Department of Public Works shall as soon as practicable give notice thereof to the owners of the lands affected thereby appearing by the certificate of such assessment to be such owners, by mail to the post office address of such owners so far as the same are known to said Department or can with reasonable diligence be ascertained. Such notices shall contain a statement that such owners can pay the assessments in cash or by installments. If, within 10 days after the mailing of such notice any owner affected thereby elects to pay in cash, by filing with the Department of Public Works written notices of such election, his assessment shall be collected as prescribed in Article
XVI of this act. All other special assessments made pursuant to said sections and the part of the damages, costs and expenses in condemnation proceedings and of the expense of local improvements made under §
C14-4 to be paid by the Department of Public Works shall become due and payable in equal annual installments. Where the total amount to be paid under the order of confirmation or contract for local improvement is less than $10,000 the number of such installments shall not exceed five; in any other case not to exceed 10. The first of such equal annual installments of the part of such damages, costs and expenses or of the expense of such local improvement to be paid by general tax on the city at large shall be included in the next annual tax levy, and one of the remaining equal annual installments thereof shall be included in each succeeding annual tax levy, with interest at the rate borne by the bonds or notes that may be issued to provide money to pay for such improvement as hereinbefore provided, on the amount of the part of such damages, costs and expenses or of the expense of such local improvement to be paid by the Department of Public Works and remaining unpaid, such interest to be calculated up to the time when the next installment of interest on such bonds or notes become payable. The first of such equal annual installments to be paid by the owners of lots or parcels of land, against which such special assessment shall be assessed by the Department of Public Works, in such condemnation proceedings pursuant to §
C14-3 of this act, or by the Assessor of said city, pursuant to §
C14-4 of this act, shall be payable after the delivery of the warrant for the collection thereof to the Comptroller. In the manner prescribed for the payment of taxes, by Article
XVI of this act, and one of such equal annual installments shall be due and payable annually thereafter in the same manner, and without any further or additional notice, until the whole amount of such special assessment is paid. There shall be due and payable with each installment of said assessment, as a part of the assessment, interest at the rate borne by the bonds or notes issued to provide money to pay for such improvement as hereinbefore provided upon the entire amount of such assessment remaining unpaid. The owner of any lot or parcel of land so assessed may at any time pay to the City Comptroller the entire amount of the assessment on his land with the interest accrued there on up to the time of such payment, and thereupon such a lot or parcel of land shall be discharged of and from the lien of such assessment. In case any installment of such assessment, together with the interest due thereon, shall not be paid when it shall become due and payable as herein provided the same proceedings shall be had for the collection of such unpaid assessments, including the sale of the lands against which said assessments may have been assessed, as are authorized and provided by Article
XVI of this act, for the collection of taxes, levied by said Common Council in said annual levy. In case of the sale by the owner of the lands assessed, they shall be sold subject to the lien of all portion of such assessments as shall be payable subsequently, and all other city assessments then a lien thereon. The Department of Public Works may provide for the payment for any other unfinished local improvement to be paid for by special assessment, in the manner herein provided. The Department of Public Works may by ordinance declare any improvement mentioned in this section excepted from the operation of this section to such extent as may be stated in the ordinance, but such exception shall not unless otherwise ordered by the Department of Public Works allow the same, if to be paid for by special assessment, to be done otherwise than by contract let to the lowest responsible bidder. The Department of Public Works may, however, direct that such improvements be made by and under the supervision of said Department, and the costs and expenses therefor shall be collected in the same manner as if said improvements had been made by contract as herein provided. Where there are infants or other incompetent persons whose property is affected by any assessment made pursuant to this act, the County or Supreme Court, or a Judge or Justice thereof, may, on application in behalf of such infant or incompetent person, appoint a guardian ad litem to protect his interests. In any case where a judgment has been or shall be obtained in favor of a contractor for an improvement to be paid for in whole or in part by special assessments, against the owners of lots or parcels of land, the Department of Public Works may by resolution direct that such special assessments be collected in installments, notwithstanding any declaration in the resolution authorizing the improvement excepting such improvement from the operation of §
C14-7 in such case, the Department of Public Works may fix the number of equal annual installments in which such assessments shall be collected; and in all other respects the method of such collection, including interest on installments unpaid at the rate of 6% per annum, shall be as provided in §
C14-7.