The amount assessed against each landowner, or for which he is liable by agreement, shall be reported as soon as practicable to the Director of Finance, who is the collector of taxes for the Town of Front Royal, or his designee, who shall enter the same as provided for other taxes.

The Town Council may provide for the postponement of the payment of such assessment by certain elderly or permanently and totally disabled property owners meeting certain conditions until the sale of the property or the death of the last eligible owner.  Eligibility for postponement shall be subject to the conditions set forth in Virginia Code § 58.1-3211 and Town of Front Royal Code § 75-17.1 for such elderly or permanently and totally disabled persons.

The Town Council may provide, in the specific assessment ordinance, for the postponement of the payment of such assessment until the property owner actually connects to the public utility system. However, if the property is conveyed between the time the assessment is made and the time the property owner actually connects to the public utility system, then the entire amount due under the assessment becomes due and payable on the day of the conveyance.  In any event, the entire amount of assessment due shall be paid no later than ten years from the creation of the assessment or district.

Unless otherwise provided for in the specific assessment ordinance, the entire amount of the assessment, or the first installment if the landowner is permitted and elects to make payment in installments, shall be due 30 days after the billing date.  Upon substantial completion of the improvement, the Town Department overseeing the improvement shall immediately certify in writing to the Department of Finance the date of substantial completion, the Department of Finance shall then immediately cause a bill to be mailed, which date of mailing shall be the billing date, to each abutting landowner stating the amount due, which shall include the amount of the assessment and filing fees, and indicate the date due.  Failure of the landowner to receive the mailed bill shall not relieve the landowner of the obligation to make prompt payment.

The Director of Finance shall enter those assessments postponed by the Town Council in accordance with the conditions prescribed as provided for other taxes, but the eligible property owner shall have the option of payment or postponement.