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<br /> § 153A-198 . CH. 153A.COUNTIES ' . § 153A-200 `
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<br /> ' §' 153A-19$. Reassessment. ' �- •ti;-?
<br /> ii.�� di y
<br /> -.i� When in its judgment gment an irregularity,omission,error,or lack of jurisdiction
<br /> has occurred in any proceeding related to.a special assessment made by it,the
<br /> board of commissioners may set aside the assessment and make a •r -; :
<br /> reassessment.In that case,the board may include in'the total project cost all =
<br /> additional interest paid,or to be paid,as a result of the delay in confirming the t '_
<br /> assessment.A reassessment proceeding shall,as far as practicable,follow the I
<br /> comparable procedures of an original assessment proceeding.A reassessment i..s x
<br /> • has the same force as if it originally had been made properly_(1963,c.985,s.
<br /> 1; 1965,c. 714; 1973,c. 822, s. 1.)
<br /> § 153A-199. Payment of assessments in full or by install_
<br /> xnents. 'II .�
<br /> M,*,---,-:„.
<br /> 5 Within 30 days after the day that notice of confirmation of the assessment �' r
<br /> • . roll is published,each owner of assessed property shall pay his assessment in• L
<br /> : ,, � -.�
<br /> fulls unless the board of commissioners has provided that assessments may be 1 , .-
<br /> paid in annual installments. If payment by installments is permitted, any, . "
<br /> • portion of an assessment not paid within the 30-day period shall be paid in _ y`--
<br /> annual installments.The board shall in the assessment'resolution determine ' -
<br /> whether payment may be made by annual installments and set the number of
<br /> . installments, which may not be more than 10. With respect to payment by 1i ` '- z• '
<br /> •- installment, the board may provide i .- •ti ;,*`
<br /> s. (1) That the first installment with interest is due on the date when prop- "''"' '"'�'_
<br /> erty taxes are due, and one installment with interest is due on the :F : �° r .
<br /> • •same date in each successive year until the assessment is paid in full, : :„ -:-r..\,;.,•••"..-
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<br /> (2) That the first installment with interest is due 60 days after the date •
<br /> *_
<br /> • that the assessment roll is confirmed,and one installment with inter- F ,
<br /> =i est is due on that same day in each successive year until the as- ';;•. �'. 4.
<br /> sessment is paid in full. (1963,c_.985; s. 7.; 1965,c_714; 1973, c- 822, `rl.�.� ;
<br /> s. 1.)§ 153A-200. Enforcement of assessments; interest; ,1 Y ,;,n 9
<br /> - foreclosure; limitations • r_ .. w 4, ;
<br /> t (a) Any portion of'an assessment that is not paid within 30 days after the • ;:,; ~
<br /> s day that notice of confirmation of the assessment Toll is published shall,until ,•i- - „2 ;
<br /> s paid, bear interest at a rate to be fixed in the assessment resolution. The f%r •;:.!..f.-'`•!
<br /> maximum rate at which interest may be set is eight percent(8%)per annum_ Y w�.t *' - .:
<br /> s: ,. .
<br /> •
<br /> (b) If an installment of an assessment is not paid on or before the due date, •* • a :i. ,•
<br /> • all of the installments remaining unpaid immediately become due,unless the •+ �'� ;,', '- :: '.;;Y.
<br /> • board of commissioners waives acceleration_The board may waive acceleration ,��."..� �.
<br /> and permit the property owner to pay all installments in arrears together with g _ ,
<br /> interest due thereon and the cost to the county of attempting to obtain . -.
<br /> payment.If this is done,any remaining installments shall be reinstated so that ,= t �
<br /> they fall due as if there had been no default.The board may waive acceleration ;2._+ - " Iri__
<br /> and reinstate further installments at any time before foreclosure proceedings 1 1*� *.-.;
<br /> •f have been instituted_ ; - . s
<br /> 'f (c) A'county may foreclose assessment Iiens under any procedure provided •`*- "= '
<br /> by law for the foreclosure of property tax liens,except that(r)lien sales and lien .-, •°''�" �
<br /> sale certificates are not required and(u)foreclosure may be begun `_
<br /> q y gun at any time ,� �r°:_ � ��-
<br /> after 30 days after the due date. The county is not entitled to a deficiency 1.:„!....:...: 4::' ,. ;:i
<br /> judgment in an action to foreclose an assessment lien. The lien of special F/I:›r4'
<br /> • ' assessments is inferior to all prior and subsequent liens for State, local, and 11:2:;:.....•1f0.4.77.,.'`-:,'' :' te !
<br /> federal taxes, and superior to all other liens. . v;F;ar•
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