Assessment Book Made by County Clerk for Entire Assessment or Annually — Interest on Assessments After Delinquency
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The assessments provided for by this chapter, and to be collected for the purpose provided in this chapter, shall be entered upon a book to be provided by the county clerk, at the expense of the county, for this purpose, in a similar manner to that in which taxes are entered upon the tax books, the books showing the tract of land, amounts of assessments, etc., and the book, when made out, shall be furnished to the county trustee for collection of assessments so levied.
This book shall be called the road improvement assessment book, and shall be made out by the county clerk of the county in which the particular assessment is levied.
The book may be made out but once, if practicable, for the entire assessment for the particular improvement project; but if not practicable, then a new assessment book may be made out for a shorter period, or for each year, and furnished to the county trustee.
The assessment levied under this chapter shall become due and payable and delinquent, and the assessments shall bear interest at the legal rate after they become delinquent.