§ 32-10. Delinquent special assessments.  


Latest version.
  • Any assessment, or part thereof, remaining unpaid in the first Monday of March following the date when such assessment became delinquent shall be reported as unpaid by the treasurer to the village council. Any such delinquent assessment, together with all accrued interest, shall be transferred and reassessed on the next annual village tax roll in a column headed "Special Assessments" with a penalty of four percent upon such total amount added thereto, and when so transferred and reassessed upon such tax roll shall be collected in all respects as provided for the collection of village taxes.

(Ord. No. 98, § 10, 6-5-1979)