§ 61.1821 — Levying and Collecting Assessment

§61.1821 Levying and Collecting Assessment

Unless the resolution establishing the area, as originally adopted or as later amended, provides otherwise, all ad valorem assessments levied under the authority of this division shall be levied, collected and enforced in the same manner, at the same times, and with the same penalties and interest as in the case of general ad valorem property taxes levied by the City. If the City is unable to provide a system whereby the applicable credits against the ad valorem assessment will be reflected upon and deducted from the tax bills, the City Council shall provide by resolution a procedure under which the amount of the credit will be refunded promptly to the person who paid the assessment.

(“Levying and Collecting Assessment” added 3–31–1970 by O–10257 N.S.)