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8 <br />11, Once the assessment roll has been confirmed, an owner may appeal the amount of <br />the assessment, but not the assessment itself, An appeal must be made within 10 <br />days of the confirmation of the assessment roll. The appeal is made to the <br />appropriate division of the General Court of Justice, The owner will then have 20 <br />days from the date the assessment roll is confirmed to present the BOCC or clerk a <br />statement of facts upon which the appeal is based. The appeal shall be tried like <br />other actions at law. <br />12, Within 30 days after the day that notice of confirmation of the assessment roll is <br />published, each owner of assessed property shall pay his assessment in full, unless <br />the BOGC has provided that assessments may be paid in annual installments, If <br />payment by installments is permitted, any portion of an assessment not paid within <br />the 30-day period shall be paid in annual installments, The BOCC shall in the <br />assessment resolution determine whether payment may be made by annual <br />installments and set the number of installments, which may not be more than 10.. <br />With respect to payment by installment, the board may provide <br />a,) That the first installment with interest is due on the date when property taxes <br />are due, and one installment with interest is due on the same date in each <br />successive year until the assessment is paid in full, or <br />b,) That the first installment with interest is due 60 days after the date that the <br />assessment roll is confirmed, and one installment with interest is due on that <br />same day in each successive year until the assessment is paid in full, <br />13. If an installment is not paid on or before the due date, all of the installments <br />remaining unpaid immediately become due, unless the BOCG waives acceleration, <br />The board may waive acceleration and permit the property owner to pay all <br />installments in arrears together with interest due thereon and the cost to the county <br />of attempting to obtain payment.. If this is done, any remaining installments shall be <br />reinstated so that they fall due as if there had been no default, The board may <br />waive acceleration and reinstate further installments at any time before foreclosure <br />proceedings have been instituted. <br />14, The BOCC may foreclose assessment liens under any procedure provided by law <br />for the foreclosure of property tax liens, except that lien sales and lien sale <br />certificates are not required and foreclosure may be begun at any time after 30 days <br />after the due date, The County is not entitled to a deficiency judgment in an action <br />to foreclose an assessment lien, The lien of special assessments is inferior to all <br />prior and subsequent liens for State, local and federal taxes, and superior to all <br />other liens. <br />15. There is a 10-year time limit to begin foreclosure proceedings, starting from the due <br />date of the earliest installment included in the foreclosure action. Acceleration of <br />installments does not have the effect of shortening the time within which foreclosure <br />may be begun; in that event the statute of limitations continues to run as to each <br />installment as if acceleration had not occurred. <br />6 <br />