§ 14.01.6. Collection.

Latest version.

(1)

The council shall provide by administrative ordinance the manner in which the assessment shall be collected, the rate of interest and penalty to be charged thereupon, and the date from which the interest shall first accrue.

(2)

The county auditor shall include in the tax rolls as a portion of the total to be collected by the county treasurer any assessment or installment thereof, together with accrued charges, due and payable under the terms of the administrative ordinance. The amounts so included shall be collected in the same manner as are municipal taxes and shall be subject to the same penalties, costs and interest charges as are municipal taxes.

(3)

Every assessment shall be a lien upon all private and public property from the date of the resolution adopting the assessment. Such assessments and interest shall be of equal rank with the lien of the state for general taxes which have been or may be levied upon the property.

                    
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