Section 48-608 - Ordinance for collection of assessments by taxationA. The governing body may by ordinance passed before or after issuance of the bonds, provide that the assessments for the payment of the bonds shall be collectable in the manner and by the officers provided by law or by the charter of the municipality for the collection and enforcement of the general taxes levied by the municipality. The ordinance shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the ordinance.B. The time for payment of the respective installments of principal and interest under the ordinance shall be the last regular date for the payment of general taxes of the municipality before the date at which the installment of principal or interest would become delinquent, and the delinquency and the penalties incurred for delinquency and the method of collection under the ordinance shall be the same as for general taxes of the municipality.C. The governing body adopting such method of collection may at any time repeal the ordinance providing therefor, and upon repeal the provisions for the collection of the assessments provided in this article shall again become effective.D. When any installment of an assessment is not collected when due, it may be added to and collected with any succeeding installment.E. Notwithstanding any provision of this section, the governing body, by ordinance or resolution, may provide that assessments securing a loan repayment agreement authorized by section 48-622, be collected by taxation.F. If the municipality's ad valorem taxes are collected by the county or if the municipality has no ad valorem taxes, assessments collected by taxation as provided in this section shall be collected and enforced in the same manner as state and county ad valorem taxes are collected and enforced, and the collection of all such assessments shall be added to, and become a part of, tax rolls and tax bills issued by the county treasurer.G. Neither the county nor the county treasurer shall charge the municipality for collection of such assessments.