§ 34-43. Failure to include residential unit or annual special assessment roll.

When it shall appear that an annual solid waste disposal special assessment might have been imposed under this article against any residential unit, but such unit was omitted from the appropriate annual solid waste disposal special assessment roll, the board may, by resolution, impose the applicable annual special assessment for the service year in which such error is discovered, plus the applicable special assessment for the current and prior three service years. Such total annual special assessment shall become delinquent if not fully paid upon the expiration of 60 days from the date of the adoption of the resolution, and upon becoming delinquent shall be subject to the interest rates for the delinquent annual special assessment as provided in section 34-41. Further, the total amount of any delinquent special assessments shall constitute, and are hereby imposed, as a lien against law, the liens shall be equal in rank and dignity to the lien of county to all other liens, encumbrances, titles and claims in and to or against the residential unit involved. The provisions contained in section 34-41 regarding the preparation and the filing, by resolution, of a notice of delinquent lien and satisfaction of lien are also applicable to the delinquent special assessments described in this section.

(Code 1988, § 18-37; Ord. No. 87-9, § 13)