Section 324.30715 - Assessment payments; installments; amount; interest, penalty, and collection; lien; preliminary study payment credited(1) The county board may provide that assessments under this part are payable in installments.(2) Assessment payments shall be sufficient to meet bond and note obligations of the special assessment district.(3) Special assessments under this part shall be spread upon the county tax rolls, and shall be subject to the same interest and penalty charges and shall be collected in the same manner as county taxes.(4) From the date of approval of the special assessment roll by the county board, a special assessment under this part shall constitute a lien on the parcel assessed. The lien shall be of the same character and effect as a lien created for county taxes.(5) A payment for the cost of the preliminary study under section 30703 shall be credited against an assessment for the amount of the payment made by the person assessed.Add. 1995, Act 59, Imd. Eff. 5/24/1995 .