[R.O. 2011 §86.010]
Assessments made for constructing and repairing sidewalks and sidewalk curbing, and for sewers, and for grading, paving, excavating, macadamizing, curbing and guttering of any street, avenue, alley, square, or other highway, or part thereof, and repairing the same, or for any other improvement shall be known as "special assessments for improvements" and shall be levied and collected as a special tax, and a special tax bill shall issue therefor and be paid in the manner provided herein.
[R.O. 2011 §§86.020 — 86.040]
A. 
Upon assessment of a special tax for improvements, the City Clerk/Treasurer shall make and deliver to the party to whom issued, or to the City Collector if issued to the City, special tax bills against the property liable for such improvements.
B. 
Special tax bills shall be issued within ten (10) days of assessment of such special tax for improvements.
C. 
Special tax bills shall be signed by the Clerk/Treasurer and the corporate Seal of the municipality shall be placed thereon.
[R.O. 2011 §86.050]
A. 
Each special tax bill shall in substance contain the following:
1. 
A brief general statement of the facts authorizing its issue.
2. 
The amount for which it is issued.
3. 
A description of the land against which it is issued.
4. 
The name of the party to whom it is issued.
5. 
The rate of interest which it bears.
6. 
The date it begins to bear such interest.
7. 
The fact that it is a special lien against the land described therein.
8. 
The time period for which the lien continues.
[R.O. 2011 §86.060]
Special tax bills issued to the City of Savannah shall be payable to the City Collector.
[R.O. 2011 §§86.061 — 86.062]
A. 
Special tax bills may be paid in ten (10) annual installments, provided the owner of the property described in the special tax bill shall have filed a written request with the Clerk/Treasurer within thirty (30) days after the letting of the contract for the improvement that his/her tax bill or bills shall be made payable in installments. Where the City makes the improvement, the owner must file a written request with the Clerk/Treasurer within thirty (30) days after the special tax bills are issued in order to pay the special tax bills in ten (10) annual installments.
B. 
Where an owner elects the installment method, the special tax bills shall be payable as follows:
1. 
One-tenth (1/10) in one (1) year, one-tenth (1/10) in two (2) years, one-tenth (1/10) in three (3) years and so forth to year ten (10) after the date of issue.
2. 
Special tax bills may bear interest not to exceed eight percent (8%) interest per annum, payable annually, from sixty (60) days after the date of issue until paid.
3. 
If any annual installment or the interest thereon is not paid when due, then all of the remaining installments shall, at the option of the holder to the tax bill, become immediately due and payable.
4. 
The owner of the property charged with the payment of the special tax bill, or the owner of any interest therein, shall have the privilege of paying the whole of any special tax bill in full at any time, or on any annual installment payment date of paying in full one (1) or more of the remaining installments not of maturity date.
[R.O. 2011 §§86.063 — 86.080]
A. 
Special tax bills shall become due and payable sixty (60) days after the date of issue thereof, except in the case of special tax bills payable in installments as herein provided.
B. 
Special tax bills may bear interest not to exceed eight percent (8%) per annum from sixty (60) days after date of issue until paid.
C. 
Each special tax bill shall be a lien against the lot or tract or parcel of land described in said special tax bill for a period of ten (10) years after date of issue, unless sooner paid.
D. 
Special tax bills payable in installments shall be a lien until one (1) year after the date of maturity of the last installment.
E. 
Where it becomes necessary to bring a suit to enforce the lien of any special tax bill, the lien of which shall continue until the expiration of the litigation.
F. 
When provided by ordinance, special tax bills may include attorney's fees or engineering fees, or both, however the total of these fees shall not exceed ten percent (10%) of the total cost of the improvement.
[R.O. 2011 §86.090]
The Clerk/Treasurer shall, on completion of all special tax bills, enter an abstract thereon in a special book provided for that purpose. Said abstract shall recite the date of the special tax bill, the name of the property owner and of the person in whose favor it is issued, and a description of the property subject to the lien, and the street upon which it abuts, amount of the special tax bill and the character of the improvement for which it is issued.
[R.O. 2011 §§86.100 — 86.101]
A. 
Special tax bills may be assigned, however, where any special tax bill has been assigned, the City shall not in any event be liable for any cost that may accrue in any court action brought in the name of the City to the use of the holder thereof, nor shall the City be liable for the amount of any special tax bill after the same is so assigned.
B. 
When any special tax bill is assigned, the assignment shall be noted thereon, and the assignee shall exhibit the same to the City Clerk/Treasurer who shall, on the margin of said special tax bill, appropriately note the assignment.
[R.O. 2011 §§86.102 — 86.103]
A. 
The party liable to pay the special tax bill may either pay the owner of the special tax bill, or he/she may pay the City Collector who shall accept the money and make out duplicate receipts therefor, one (1) of which he/she shall deliver to the person so paying and the other shall be filed with the City Clerk/Treasurer. The Clerk/Treasurer shall then note the filing of the receipt on the margin of the abstract of the tax bill, and shall mark the latter "canceled" and shall affix his/her name to the cancellation with the date thereof.
B. 
Cancellation shall have the effect to extinguish all liability or right of action on the tax bill.
[R.O. 2011 §§86.200 — 86.201]
A. 
The Collector, on the presentation of the tax bill by its owner, shall pay to the presenter the amount the Collector has received thereon. The Collector shall take duplicate receipts therefor, one (1) of which shall be filed with the Clerk/Treasurer, who shall note it on the margin of the abstract of the special tax bill, and the other receipt the Collector shall retain.
B. 
The Collector shall be liable on his/her bond for said collections.