§ 48-525 — Notice that assessments are due; payment; delinquent assessments

A. The street superintendent shall, upon recording the assessment, give notice by publication for at least two days in a daily newspaper, published and circulated in the municipality, or by at least two successive insertions in a weekly newspaper so published and circulated.

B. The notice shall state:

1. That the assessment has been recorded in his office.

2. That all sums assessed therein are due and payable immediately.

3. The date of the first publication of notice.

4. That payment thereof shall be made to him within thirty days thereafter.

5. That all assessments not paid before the expiration of the thirty days will become delinquent, and that thereupon five per cent upon the amount of each assessment will be added thereto.

C. The street superintendent shall also notify the owners of the several lots, pieces and parcels of land affected by the assessment, as shown by the assessment rolls of the city or town, by mailing a copy of the notice to the last known address of such persons, and the affidavit of the street superintendent of the mailing shall be conclusive evidence thereof.

D. When payment for any assessment is made, the street superintendent shall mark opposite the assessment the word "paid," the date of payment, and the name of the person by or for whom the assessment is paid, and give receipt therefor.

E. On the expiration of thirty days, all assessments then unpaid shall become delinquent, and the street superintendent shall certify that fact at the foot of the assessment roll, and mark each such assessment "delinquent," and add five per cent to the amount of each assessment delinquent.