All duties imposed upon the Borough Assessor and the Clerk of the Borough Assembly by Borough or state law, with respect to the annual assessment roll, shall, so far as applicable, apply to the supplementary assessment rolls; provided, however, that the delinquency date established by the Borough Assembly for the regular tax rolls shall also apply to property listed on supplemental rolls. (Ord. 2016-40 § 51, 2016. 2004 Code § 3.08.110.)