When proceedings are taken pursuant to this article the Improvement
Act of 1911 shall apply.
(Prior code § 9-213)
A.
As an
alternative method for the collection of cash assessments or assessments
of less than $50.00 levied under the provisions of this article, the
Council may, and upon the written request of the contractor or his
or her assigns shall, by resolution adopted at or before the third
Tuesday in September, direct that the assessments be collected upon
the tax roll upon which general City taxes are collected.
B.
Id—Resolution—Contents.
The resolution shall contain a description of the properties so assessed,
the amounts of the assessments, together with interest thereon from
the date of filing the original list of unpaid assessments and at
the rate of 1% per month to the next succeeding 31st day of December
of the tax year for which the roll shall have been prepared, and the
total amounts of principal and interest on each property.
C.
Id—Delivery.
A certified copy of the resolution shall be delivered immediately
to the officer who extends City taxes upon the tax roll on which they
are collected.
D.
Id—Extension
on roll. The officer shall extend upon the roll the total amounts
of the assessments and interest.
E.
Id—Collection.
The amounts shall be collected at the same time as the first installment
of taxes and in the same manner as general City taxes are collected,
and be subject to the same penalties and interest, and to the same
procedure under foreclosure and sale in case of delinquency, as provided
for general City taxes, all of which laws for the levy, enforcement
and collection of which are hereby made applicable to special assessment
taxes.
F.
Id—Payment
to contractor. The assessments and the interest so entered shall become
due and payable to the contractor or his or her assigns at the office
of the Director of Finance on the second day of January next succeeding.
G.
Id—Default.
Upon default in payment, the lands so assessed shall be sold in the
same manner in which real property in the City is sold for the nonpayment
of general City taxes, and be subject to redemption within one year
from the date of sale in the same manner as the real property is redeemed
from the delinquent sale, and upon failure of redemption, shall in
like manner be sold or pass by deed to the City. The City shall not,
however, be required to pay into the assessment fund any part of the
delinquency until the property be redeemed or sold and money received
therefor.
H.
Id—Resale.
Upon receipt of the deed the City shall thereupon offer and sell the
property at public auction in the manner provided by law for the sale
of tax deeded property, and the amount of the assessment and the penalties
and interest thereon less the costs of the sale shall be paid to the
contractor or assigns.
I.
Id—No
bidder. In the event there shall have been no bidder offering the
amount then due on the property, it may, at the City's election, be
declared sold to the owner of the assessment and in like manner be
deeded to him or her, and the assessment ordered satisfied of record.
(Prior code §§ 9-214—9-222)
Nothing herein shall be deemed to prevent the City from advancing
to the contractor or assigns the amount of any assessment when due,
in which event it shall receive the interest posted to the roll; or
advancing the amount and the interest thereon upon its delinquency
on or immediately after January 1st, in which event the City shall
receive the delinquent penalties and interest; or subsequent thereto,
in which event the City shall receive the penalties and the interest
shall be prorated; or purchasing the property at the public sale thereof,
in which event it shall receive title in like manner as would the
owner of the assessment.
(Prior code § 9-223)
