When any expense shall have been incurred by the village upon or in respect to any single premises, which expense is chargeable against the premises and the owner thereof under the provisions of this code, the Village Charter, or law of the state, and is not of that class required to be pro-rated among the several lots and parcels of land in a special assessment district, an account of the labor, material and service for which such expense was incurred, verified by the Village President, or the President’s designee, with a description of the premises upon or in respect to which the expense was incurred, and the name of the owner, if known, shall be reported to the Village Treasurer, who shall immediately charge and bill the owner, if known. The treasurer at the end of each quarter shall report to the Village Council all sums so owing to the village and which have not been paid within 30 days after the mailing of the bill therefor. The Council shall, at such times as it may deem advisable, direct the Village Treasurer to prepare a special assessment roll covering all such charges reported to it together with a penalty and administrative fee of 10%. The roll shall be filed with the Village Clerk, who shall advise the Council of the filing of the same, and the Council shall then set a date for the hearing of objections to such assessment roll. The assessment roll shall be open to public inspection for a period of ten days before the Council shall meet to review the roll and hear complaints. The Village Clerk shall give notice of the roll for public inspection and of the meeting of the Council to hear complaints to the owners of and persons having an interest in property affected by first class mail at their addresses as shown on the last tax roll of the village, at least ten full days prior to the date of the hearing. Such special assessments and all interest and charges thereon, shall, from the date of confirmation of the roll by the Council, be and remain a lien upon the property assessed, of the same character and effect as a lien created by general law for state and county taxes, until paid. The same penalty and interest shall be paid on such assessments, when delinquent from such date after confirmation as shall be fixed by the Council, as are provided by the Village Charter to be paid on delinquent general village taxes and such assessments, with penalties and interest, shall be added by the Treasurer to the next general village tax roll and shall thereafter, be collected and returned in the same manner as general village taxes.
