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A. As an alternative method of collection of the amount of the lien, the council may, after confirmation of the report of the superintendent of streets, order the notice of lien to be delivered to the director of finance who shall enter the amount of the assessment on the city assessment roll opposite the description of the particular property, and the amount shall be collected together with all other taxes thereon against the property.

B. Thereafter the amount of the lien shall be collected at the same time and in the same manner as ordinary city taxes are collected and shall be subject to the same penalties and interest and to the same procedure under foreclosure and sale in case of delinquency as provided for ordinary city taxes. All laws applicable to the levy, collection and enforcement of city taxes are hereby made applicable to such special assessment taxes.

C. If the assessment is one thousand dollars or more the council may authorize the assessment to be collected in installments on the tax roll, in which case the notice of lien shall contain an apportionment of the principal amount of the assessment into the number of yearly installments as ordered by the council. Such installments shall bear interest on the unpaid balance at a rate not to exceed ten percent per year. The interest shall begin on the first of the month following the confirmation of the assessment by the council. In the event such installments and accrued interest are not paid when due, then the full balance of such assessments and accrued interest shall become immediately due and payable and shall thereafter be subject to the same penalties and interest and to the same procedure under foreclosure and sale as in the case of delinquencies, as provided for ordinary city taxes.

D. The proceedings conducted under this chapter shall be subject to all the curative clauses and powers of reassessment provided in the Improvement Act of 1911 as said Act now exists or as hereafter amended. (Ord. 1014 § 2, 1984: prior code § 7350.3)