3.140.490 Collection by the city.
In the event the city council directs that the assessment be collected by the city, the city clerk shall file the adopted diagram and assessment with the director of finance who shall, within thirty (30) days thereafter, cause all of the owners subject to assessment to be billed by mail for the amounts shown on the adopted diagram and assessment. Payment of the assessments shall be due no later than thirty (30) days after the date on which the bills are mailed. Any assessment or portion thereof not paid within this period shall be deemed delinquent and shall be subject to a penalty for delinquency in the amount of ten (10) percent of the delinquent amount plus one percent of the delinquent amount or portion thereof for each thirty (30) days of delinquency.
In the event of a delinquency, the director of finance may initiate collection proceedings by filing a report of delinquent assessment with the city council. Upon receipt of this report, the council shall fix a time, date and place for a hearing on the report and any protests or objections thereto. Notice of the hearing shall be mailed to the owner of the delinquent property not less than ten (10) days prior to the date of the hearing. At the hearing, the city council shall consider the report and any objections thereto. The city council may accept the report as submitted, modify the report and accept it as modified, or reject the report. The decision of the city council on the report and all protests or objections thereto shall be final and conclusive.
Upon confirmation of the report, the director of finance shall be authorized to refer the city's claim in the amount of the delinquent assessment plus any applicable penalties to the county auditor with a request that this amount be posted to the county roll for general property taxes and collected in the manner described in Section 3.140.480 of this chapter. (Prior code § 86.08.820)
