§ 61-103. Maintenance tax.

The real estate, inclusive of improvements thereon constituting a part thereof, in any levee district or districts, may be specially assessed annually for maintaining and repairing any levees, dikes, drains, roadways, or other works constructed therein or thereon, and such assessments may be made according to valuation and assessment for taxation of real estate in such levee district or districts made for general city purposes. Real estate which is not listed on the assessment books used for taxation for general city purposes, may by ordinance of the council be listed and valued by the city for purposes of this section. Such annual assessments authorized by this section shall never exceed in any one year one mill upon each dollar of valuation as shown on such assessment books. Assessments under this section shall constitute the same liens upon the real estate, and when delinquent shall be subject to collection in the same manner, as provided for other public improvement special assessment projects under state law, the City Charter, and the Code of Ordinances.

(Ord. No. 120551, § 1, 6-28-12)