48-2076. Resolution for collection of
assessments by taxation
A. The board may by resolution passed before or after issuance of the bonds provide
that the assessments for the payment of the bonds are collectible in the manner and by
the officers provided by law for the collection and enforcement of the general taxes
levied by the district. The resolution shall be general in terms and shall apply to
assessments for all improvement bonds issued whether issued before or after passage of
the resolution.
B. The time for payment of the respective installments of principal and interest
under the resolution shall be the last regular date for the payment of general taxes of
the district before the date at which the installments of principal and interest become
delinquent. The delinquency, the penalties incurred for delinquency and the method of
collection under the resolution are the same as for general taxes of the district.
C. The board adopting such method of collection may, at any time, repeal the
resolution providing for the method and, on repeal, the provisions for collection of
assessments provided in this article become effective.
D. If any installment of an assessment is not collected when due, it may be added
to and collected with any succeeding installment.
E. The provisions of section 35-481, regarding summary sale of property, may be
exercised to collect any delinquent annual assessment installment.
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