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After the levy of the assessment on the assessment roll, a duplicate of the assessment roll shall be delivered by the City Clerk to the Director of Finance for collection, and upon receipt thereof, the Director of Finance shall publish notice in the official city newspaper for two consecutive weekly issues that the roll is in his hands for collection, and any assessment thereon or portion thereof may be paid at any time within 30 days from the date of the first publication without penalty, interests or costs, where bonds are not issued in payment of the cost and expense of the improvement, and after the 30 days, such assessment shall be deemed delinquent and thereafter shall bear interest at a rate not to exceed eight percent per annum, as provided by the ordinance ordering the improvement and, in addition, there shall be added a penalty of five percent, and the Director of Finance shall forthwith make out and certify to the County Treasurer a list of all delinquent assessments which, with the interest and penalty thereof, shall be placed on the general tax rolls of the County and collected in all respects as general taxes. [Code 1970 § 14.04.040; Code 1954 § 2-12.16.]