§ 2.7. Delinquent assessments.

The Mayor after twenty (20) days from the due date of an installment of an assessment shall, upon the request of the holder of an unpaid and delinquent sidewalk, driveway return, or curb tax bill, certify to the County Treasurer of the county in which the property is located, the delinquent installment, interest, and penalty. The County Treasurer shall place the delinquent installment, interest and penalty upon the delinquent tax list of the county to be collected as other delinquent taxes are collected. Delinquent installment assessments shall bear the penalty established by the Council from the due date of each installment until paid. The County Treasurer shall advertise such delinquent assessments upon the delinquent tax list and sell the property liable for the assessment as provided by law for the sale of property for unpaid ad valorem taxes. Collected delinquent assessments shall be paid to the city for disbursement to the holder of the tax bill.