8.02.120 Collection on tax roll.

On or before August tenth of the year in which the report is confirmed by the City Council, the City Clerk shall cause a certified copy of said confirmed report to be filed with the County Auditor, in order that the County Auditor may enter each such assessment on the County tax roll opposite the parcel of land referred to. Thereafter, such amounts shall be collected at the same time, and in the same manner, as general City taxes are collected, and shall be subject to the same penalties and interest, and the same procedure and sale in case of delinquency as provided by law for City taxes. All laws and ordinances applicable to the levy collection and enforcement of City taxes are hereby made applicable to such special assessments. (Ord. 154 § 1 (part), 2007)