Whenever the cost and expense of any improvement is payable by mode of immediate payment, the city clerk-treasurer shall, upon receipt of such assessment roll, publish a notice in the newspaper doing the city printing for two consecutive weekly issues that the roll is in his/her hands for collection, and that any assessment thereon or any portion of any such assessment may be paid at any time within thirty days from the date of the first publication of the notice without penalty, interest or costs, and that unless payment be made within such time assessment or unpaid portion thereof will become delinquent. Upon delinquency, a penalty of five percent shall attach to and become a part of all such assessments.

Delinquent assessments shall bear interest at the rate of twelve percent per annum until paid, and a list of all such delinquent assessments, with the interest and penalty thereof, shall be placed in the general tax rolls of the county, and may be collected in all respects as general taxes, and they may, in the discretion of the city council be forthwith collected, and the lien thereof be enforced in the manner provided by law and the ordinances of the city. (Ord. 1337, §12, 1980).