12-6a10.   Levy of assessments; interest rates; payment in full, when;payments by taxing units.At such meeting, or at any adjournment thereof, the governing body shallhear and pass upon all such objections to each proposed assessment, if any,and may amend the proposed assessments as to any parcels, and thereupon byordinance levy the same as the special assessments against the landsdescribed in the assessment roll. The assessments, with accrued interest,shall be levied as a special tax upon the property included thereinconcurrent with general property taxes, and shall be payable in not morethan 20 equal annual installments, as the governing bodydetermines. The first installment shall be payable at the time of the firstpayment of general property taxes following the adoption of the assessmentordinance unless such ordinance was adopted and certified too late topermit its collection at such time. All assessments shall bear interest atsuch rate as the governing body determines, not to exceed the maximum rateof interest prescribed by K.S.A. 10-1009, and amendments thereto.

      Interest on the assessment between the effective date of the ordinancelevying the assessment and the date the first installment is payable, butnot less than the amount of interest due during the coming year on anyoutstanding bonds issued to finance the improvement, shallbe added to the first installment. The interest for one year on all unpaidinstallments shall be added to each subsequent installment until paid.All of the installments, together with the interest accruedor to accrue thereon, may be certified by the city clerk to the countyclerk in one instrument at the same time, and such certification shall begood for all of the installments, and the interest thereon payable asspecial taxes. Such assessment shall be collected and paid over to the citytreasurer in the same manner as other taxes of the city are collected andpaid. The owner of any property so assessed may at any time prior to a datewhich shall be fixed by the governing body pay the whole of the assessmentagainst any lot or parcel with interest accrued to the date of payment tothe city treasurer. The board of county commissioners and the governingbody of any school district or other taxing unit, respectively, shallprovide for and pay the amount assessed against property owned by them asprovided by K.S.A. 79-1808, and amendments thereto, or they may pay theamounts so assessed fromtheir general funds.

      History:   L. 1957, ch. 99, § 10; L. 1970, ch. 64, §100;L. 1987, ch. 68, § 1; July 1.