A. When any special assessments are levied under this chapter, the Finance Director, on or before the first Monday in May of each year, shall prepare a list of such assessments stating the amounts and time of payment. Such assessments shall be placed upon the tax roll and collected in the same manner and at the same time as other Borough taxes are collected. In no case shall an assessment be added to the assessment list unless at least 60 days have intervened between the date of the passage of the ordinance making the levy and the time of preparation of the assessment list provided for in this chapter.

B. All assessments are liens upon the property assessed and are prior and paramount to all liens except Borough tax liens. They may be enforced as provided in state law.

C. In placing any assessment on the tax list, the Mayor may authorize the Finance Director to add to each assessment such charge as they deem necessary to defray the expense of collecting it. The amount of the collection fee shall in no case exceed three percent of each assessment. (Ord. 2019-09 § 2, 2019; Ord. 2016-40 § 56, 2016; Ord. 80-16 § 3, 1980. 2004 Code § 3.05.090.)