Whenever any property in this state is in default in the payment of any special assessment levied to pay the cost of any local improvement or any installment thereof or any interest thereon, the taxing authority which has levied said assessment may in its discretion foreclose the lien thereof by an administrative proceeding in the manner provided in this part 11.
Source: L. 81: Entire part added, p. 1618, § 21, effective July 1.