§ 46-35. Collection.

(a)

After confirmation, the special assessment roll shall be transmitted by the clerk to the treasurer for collection. The treasurer shall divide the assessments into installments, when so ordered by the city commission; provided that, if such division operates to make any installment less than $10.00, then the treasurer shall reduce the number of installments so that each installment shall be above and as near $10.00 as possible. The treasurer shall mail statements of the several assessments to the respective owners, as indicated by the roll and the records of the treasurer of the parcels of land assessed, stating the amount of the assessment and the manner in which it may be paid; provided, however, that failure to mail any such statement shall not invalidate the assessment nor entitle the owner to an extension of time within which to pay the assessment.

(b)

The treasurer shall be charged with collecting all special assessments. After an assessment or any installment become delinquent, he may add the entire assessment, with any interest, collection fee or penalty, to the annual tax bill of the lot or premises involved.

(c)

In addition to any other remedies and without impairing the lien therefor, any delinquent special assessment, together with interest, collection fees, penalties and actual attorneys fees incurred, may be collected in an action at law in court having jurisdiction thereof. If in any such action it shall appear that, by reason of any irregularities or informalities, the assessment has not been properly made against the defendant or upon the premises sought to be charged, the court shall upon a showing or proof that expense has been incurred by the city, which is a proper charge against the defendant or the premises in question, render judgment for the amount properly chargeable against such defendant or upon such premises.

(Ord. No. 148, § 15, 2-15-93)