All assessment liens shall be due and payable to the board of county commissioners
and checks delivered to the finance division, clerk of the circuit court, special
assessments section, on or before 60 days after the date of notice of payment due,
which shall be after completion of the project and adjustment to assessments, if any,
have been made. All assessment liens not paid within such period shall become payable
in not more than ten annual installments, the first installment to become due on June
30 following the expiration of the 60-day interest-free payment period. The number
of installments will be determined by the board at the time of the confirmation and
approval of the assessment roll, with interest on the unpaid principal at not more
than eight percent per annum from the expiration of the interest-free period; but
any assessment lien becoming so payable in installments may be paid in full at any
time, together with interest accrued thereon to the date of payment. The assessments
shall be collectible and shall be entitled to sale and forfeiture in the same manner
and with the same attorney's fee, interest and penalties for default in payment, as
general county taxes. Collection may also be effected by foreclosure in a court of
equity, according to the laws then existing for the foreclosure of mortgages, or the
collection and enforcement of payment thereof may be accomplished by any other method
authorized by law. It shall be lawful to join in any such bill for foreclosure any
one or more lots or parcels of land, by whomsoever owned, if assessed for the same
improvement made under the provisions of this article.
