§ 10-8. Collections.
(a) Director of Finance to collect.
Once made, the Director of Transportation must report the assessments to the Director of Finance, who must proceed to collect them in the same manner that real estate taxes are collected.
(b) When payable; election to defer.
(1) All assessments are due as soon as reported to the Director of Finance.
(2) Assessments may be paid:
(i) pursuant to an election to be made before the interest date, in deferred payments as provided in § 10-7 of this subtitle; or
(ii) in full, without interest, at any time prior to 30 days after the 1st of the month succeeding the date of the report to the Director of Finance.
(3) All assessments bear interest from the date due until paid in full, unless:
(i) the assessment is paid on time; or
(ii) the assessment is pending appeal.
(c) Appeal of assessment.
A property owner may appeal an assessment:
(1) to the director of transportation within 10 days of receipt of a Notice of Assessment from the director of finance; or
(2) to the board of municipal and zoning appeals within 30 days of the Mailing of a notice of assessment, in accordance with §10-9 of this Subtitle.
(d) Assessment as lien.
The assessments are liens on the property from the date the work is completed, subject, as to any party who has appealed, to the final decision on appeal.
(e) Remedies.
(1) The Director of Finance:
(i) has the same remedies for the collection of assessments, interest, and penalties as those provided by law for the collection of ordinary taxes on real estate; and
(ii) may use these remedies on default of any 1 annual payment.
(2) A default causes all of the amount assessed and yet unpaid to be due and payable.