§ 46-98. Interim assessments.  


Latest version.
  • An interim solid waste service assessment shall be imposed against all property for which a certificate of occupancy is issued after adoption of the annual rate resolution. The amount of the interim solid waste service assessment shall be calculated upon a monthly rate which shall be 1/12 of the annual rate for such property computed in accordance with the annual rate resolution for the fiscal year in which the certificate of occupancy is issued. Such monthly rate shall be imposed for each full calendar month remaining in the fiscal year. In addition to the monthly rate, the interim solid waste service assessment shall also include an estimate of the subsequent fiscal year's solid waste service assessment. No certificate of occupancy shall be issued until full payment of the interim solid waste service assessment is received by the village. Issuance of the certificate of occupancy by mistake or inadvertence, and without the payment in full of the interim solid waste service assessment, shall not relieve the owner of such property of the obligation of full payment. For the purpose of this section, such interim solid waste service assessment shall be deemed due and payable on the date the certificate of occupancy was issued and shall constitute a lien against such property as of that date. The lien shall be equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles, and claims in and to or against the real property involved and shall be deemed perfected upon the issuance of the certificate of occupancy.

(Ord. No. 99-11, § 2.13, 8-5-1999)