If the property owner pays more than the amount due and owing on a special assessment,
the excess amount shall be refunded, except if there are real property taxes or other
special assessments due and owing on the property, in which event the city treasurer
shall apply the overpayment first against property taxes due, starting with the oldest
delinquent tax year within the period of limitations for collection, and then against
other special assessments due on the property, starting with the oldest delinquent
special assessment within the period of limitations for collection.
(Ord. No.
130937
, § 1, 12-19-13)
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