§ 14-6.436. Manner of collection—Law applicable.  


Latest version.
  • Thereafter, the amounts of the assessment shall be collected at the same time and in the same manner as county taxes are collected, and are subject to the same penalties and the same procedure and sale in case of delinquency as provided for ordinary county taxes. All laws applicable to the levy, collection and enforcement of county taxes are applicable to such assessments, except that if any real property to which such lien would attach has been transferred or conveyed to a bona fide purchaser for value, or a lien of a bona fide encumbrancer for value has been created and attaches thereon prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed shall not attach to such real property and the cost of abatement and the cost of enforcing the abatement as confirmed, relating to such property, shall be transferred to the unsecured roll for collection.

(Ord. 88-88 § 2).