§ 2-2-69. Special improvement assessment roll.  


Latest version.
  • Subsequent to the second public hearing, the board may adopt a resolution accepting the project and approving the special improvement assessment roll attached to and made a part of the resolution. The original resolution with the special improvement assessment roll attached thereto as adopted by the board shall be recorded in the official records books of the county not later than fifteen (15) days after its adoption and a certified copy of same as recorded shall be furnished to the tax collector. At any time within thirty (30) days from the date of said resolution, the amount set forth in the special improvement assessment roll for any particular parcel of property may be paid to the tax collector without any interest or penalties and upon such payment the particular parcel shall be released of record from the lien of said special improvement assessment roll. Upon the expiration of said thirty-day period, the special improvement assessment roll shall become a special improvement assessment lien against all property for which payment has not been made within said thirty-day period.

(Ord. No. 81-19, § 9, 9-29-81)