48-545
48-545. Collection of assessment installments; notice of delinquent installment A. All assessments not certified through the clerk shall remain collectible by sale of the property as provided in this article, but the superintendent shall promptly collect all installments of principal and interest on the assessments so certified to the clerk. The superintendent shall, thirty days before any installment of principal or interest becomes due, give notice by mail to every person interested who has filed his name and address with the superintendent, and by publication in not smaller than eighteen point type at least two times in a daily newspaper published and circulated in the municipality, or at least two successive insertions in a weekly or semiweekly newspaper so published and circulated. B. The notice shall serve for all assessments in the municipality becoming due on the date specified therein, and shall be substantially in the following form: "Notice of special assessments due on improvements. All persons owning property heretofore assessed for improvements, will take notice that an installment of _______________ becomes due and payable on or before the _____ day of _______________, l9____ and if not so paid on or before said date the same will become delinquent and five per cent penalty will be added to the amount thereof." C. The council may publish a more detailed notice, in smaller type, but the heading of the notice shall not be smaller type than eighteen point. The first publication of notice shall be at least thirty days before the installment is payable. The method of publication of notice provided for in this section shall apply to and govern all bonds and assessments heretofore issued and levies, and all notices of special assessments due on improvements shall be given and published in accordance herewith. D. When an installment is paid, the superintendent shall note in his record the date of the payment, the name of the person by or for whom it is paid and shall, if requested, give receipt therefor. E. On the day succeeding the date on which the installment becomes due all installments unpaid shall become delinquent, and the superintendent shall certify such fact on his records and mark each installment delinquent and add five per cent to the amount of each installment. |