[R.O. 2011 § 140.210; R.O. 2009 § 39.44; Ord. No. 97-277, 8-25-1997; Ord. No. 07-162, 6-11-2007]
When a sewer construction project to be paid for in whole or in part by special assessments upon real property is completed in accordance with the contract, the Mayor shall, in writing, so report to the City Council. The report of the Mayor shall include a separate report of the Director of Public Works, wherein the Director of Public Works shall compute the whole cost thereof and apportion the same against the lots, tracts or parcels of ground in proportion to the area of the whole district, exclusive of public highways. The City Council shall, by ordinance, after conducting a public hearing on the benefits conferred by the sewer construction project, accept the sewer construction project and, for that part to be paid for by special assessment, levy and assess special tax bills in accordance with the report of the Director of Public Works and order the issuance of special tax bills. The Director of Finance shall issue tax bills against each lot, tract or parcel of ground for the amount for which it is liable. Each special tax bill shall include, but is not limited to, the City Clerk's certification of the amount assessed against the property, interest per annum, a description of the property against which the special assessment is levied and the names of the property owners at the time of the assessment. The Director of Finance shall be responsible for all aspects of the collection of tax bills made payable to the City, including the filing of liens and undertaking of legal actions for the collection of amounts due under the tax bills issued.