5450. As an alternative method for the collection of cash
assessments or assessments of less than one hundred fifty dollars
($150) levied under the provisions of this division, the legislative
body, upon the written request of the contractor or his assigns,
shall, by resolution adopted on or before the third Tuesday in
September, direct that such assessments be collected upon the tax
roll upon which general taxes are collected.
5451. Said resolution shall contain a description of the properties
so assessed, the amount of such assessments, together with interest
thereon from the date of filing the original list of unpaid
assessments and at the rate of 1 percent per month to the next
succeeding thirty-first day of December of the tax year for which
such roll shall have been prepared, and the total amounts of
principal and interest on each property.
5452. A certified copy of said resolution shall be delivered
immediately to the officer designated by law to extend city taxes
upon the tax roll on which they are collected.
5453. Said officer shall extend upon such roll the total amounts of
such assessments and interest.
5454. Said amounts shall be collected at the same time and in the
same manner, as general municipal taxes are collected, and be subject
to the same penalties and interest, and to the same procedure under
foreclosure and sale in case of delinquency, as provided for general
municipal taxes, all of which laws for the levy, enforcement and
collection of which are hereby made applicable to such special
assessment taxes.
5455. Said assessments and the interest so entered shall become due
and payable to the contractor or his assigns at the office of the
city treasurer on the second day of January next succeeding.
5456. Upon default in payment, the lands so assessed shall be sold
in the same manner in which real property in such city is sold for
the nonpayment of general municipal taxes, and be subject to
redemption within one year from the date of sale in the same manner
as such real property is redeemed from such delinquent sale, and upon
failure of such redemption, shall in like manner be sold or pass by
deed to the city. The city shall not, however, be required to pay
into the assessment fund any part of such delinquency until such
property be redeemed or sold and money received therefor.
5457. Upon receipt of such deed the city shall thereupon offer and
sell such property at public auction in the manner provided by law
for the sale of its tax-deeded property, and the amount of said
assessment and the penalties and interest thereon shall be paid to
said contractor or his assigns.
5458. In the event there shall have been no bidder offering the
amount then due on such property, it may, at the city's election, be
declared sold to the owner of such assessment, and in like manner be
deeded to him, and such assessment ordered satisfied of record.
5450. As an alternative method for the collection of cash
assessments or assessments of less than one hundred fifty dollars
($150) levied under the provisions of this division, the legislative
body, upon the written request of the contractor or his assigns,
shall, by resolution adopted on or before the third Tuesday in
September, direct that such assessments be collected upon the tax
roll upon which general taxes are collected.
5451. Said resolution shall contain a description of the properties
so assessed, the amount of such assessments, together with interest
thereon from the date of filing the original list of unpaid
assessments and at the rate of 1 percent per month to the next
succeeding thirty-first day of December of the tax year for which
such roll shall have been prepared, and the total amounts of
principal and interest on each property.
5452. A certified copy of said resolution shall be delivered
immediately to the officer designated by law to extend city taxes
upon the tax roll on which they are collected.
5453. Said officer shall extend upon such roll the total amounts of
such assessments and interest.
5454. Said amounts shall be collected at the same time and in the
same manner, as general municipal taxes are collected, and be subject
to the same penalties and interest, and to the same procedure under
foreclosure and sale in case of delinquency, as provided for general
municipal taxes, all of which laws for the levy, enforcement and
collection of which are hereby made applicable to such special
assessment taxes.
5455. Said assessments and the interest so entered shall become due
and payable to the contractor or his assigns at the office of the
city treasurer on the second day of January next succeeding.
5456. Upon default in payment, the lands so assessed shall be sold
in the same manner in which real property in such city is sold for
the nonpayment of general municipal taxes, and be subject to
redemption within one year from the date of sale in the same manner
as such real property is redeemed from such delinquent sale, and upon
failure of such redemption, shall in like manner be sold or pass by
deed to the city. The city shall not, however, be required to pay
into the assessment fund any part of such delinquency until such
property be redeemed or sold and money received therefor.
5457. Upon receipt of such deed the city shall thereupon offer and
sell such property at public auction in the manner provided by law
for the sale of its tax-deeded property, and the amount of said
assessment and the penalties and interest thereon shall be paid to
said contractor or his assigns.
5458. In the event there shall have been no bidder offering the
amount then due on such property, it may, at the city's election, be
declared sold to the owner of such assessment, and in like manner be
deeded to him, and such assessment ordered satisfied of record.
5450. As an alternative method for the collection of cash
assessments or assessments of less than one hundred fifty dollars
($150) levied under the provisions of this division, the legislative
body, upon the written request of the contractor or his assigns,
shall, by resolution adopted on or before the third Tuesday in
September, direct that such assessments be collected upon the tax
roll upon which general taxes are collected.
5451. Said resolution shall contain a description of the properties
so assessed, the amount of such assessments, together with interest
thereon from the date of filing the original list of unpaid
assessments and at the rate of 1 percent per month to the next
succeeding thirty-first day of December of the tax year for which
such roll shall have been prepared, and the total amounts of
principal and interest on each property.
5452. A certified copy of said resolution shall be delivered
immediately to the officer designated by law to extend city taxes
upon the tax roll on which they are collected.
5453. Said officer shall extend upon such roll the total amounts of
such assessments and interest.
5454. Said amounts shall be collected at the same time and in the
same manner, as general municipal taxes are collected, and be subject
to the same penalties and interest, and to the same procedure under
foreclosure and sale in case of delinquency, as provided for general
municipal taxes, all of which laws for the levy, enforcement and
collection of which are hereby made applicable to such special
assessment taxes.
5455. Said assessments and the interest so entered shall become due
and payable to the contractor or his assigns at the office of the
city treasurer on the second day of January next succeeding.
5456. Upon default in payment, the lands so assessed shall be sold
in the same manner in which real property in such city is sold for
the nonpayment of general municipal taxes, and be subject to
redemption within one year from the date of sale in the same manner
as such real property is redeemed from such delinquent sale, and upon
failure of such redemption, shall in like manner be sold or pass by
deed to the city. The city shall not, however, be required to pay
into the assessment fund any part of such delinquency until such
property be redeemed or sold and money received therefor.
5457. Upon receipt of such deed the city shall thereupon offer and
sell such property at public auction in the manner provided by law
for the sale of its tax-deeded property, and the amount of said
assessment and the penalties and interest thereon shall be paid to
said contractor or his assigns.
5458. In the event there shall have been no bidder offering the
amount then due on such property, it may, at the city's election, be
declared sold to the owner of such assessment, and in like manner be
deeded to him, and such assessment ordered satisfied of record.
