§ 740.112. Entry of special tax assessment in assessment roll.

There shall be a special column in the tax assessment roll headed Special Tax Assessment, in which shall be recorded the annual levies under this Chapter. It shall be the duty of the Tax Collector to collect the special tax when other City taxes are paid. An omission or failure to assess property for the construction or repair of sidewalks, curbs or gutters or a mistake in the special tax shall not be a waiver of its payment nor shall it in any manner be construed as an estoppel against the City, but the omitted or corrected tax shall be included by the Property Appraiser for the following year as soon as the omission or mistake is discovered. If a person does not own the entire property against which an assessment has been placed, he may pay on the part owned by him, and the City shall retain its lien on the remaining property.

(Ord. 69-725-511, § 13; Ord. 70-650-526; Ord. 71-397-181; Ord. 83-591-400, § 1)

Note— Former § 602.112.