§ A281-12. Prepayment and assessment certification.  


Latest version.
  • A. 
    Partial prepayment. After the adoption by the City Council of the assessment roll in any local improvement proceeding, the owner of any property specially assessed in the proceeding may, prior to the certification of the assessment of the first installment to the County Auditor, pay to the City Clerk-Treasurer any portion of the assessment. The remaining unpaid balance shall be spread over the period of time established by the Council for installment payment of the assessment.
    B. 
    Certification of assessments. After the adoption of any special assessment by the Council, the City Clerk-Treasurer shall transmit a certified duplicate of the assessment roll with each installment, including interest, set forth separately to the County Auditor on an annual basis to be extended on the proper tax lists of the county.