48-946. Resolution for collection of assessment by taxation
A. The board of directors may by resolution passed before or after issuance of the bonds, provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after the passage of the resolution.
B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the installment of principal or interest would become delinquent, and the delinquency and the penalties incurred for delinquency and the method of collection under the resolution shall be the same as for general taxes of the district.
C. The board of directors adopting such method of collection may at any time repeal the resolution providing therefor, and upon repeal the provisions for the collection of the assessments provided in this article shall again become effective.
D. When any installment of an assessment is not collected when due, it may be added to and collected with any succeeding installment.