Section 48-2076 - Resolution for collection of assessments by taxationA. The board may by resolution passed before or after issuance of the bonds provide that the assessments for the payment of the bonds are collectible in the manner and by the officers provided by law for the collection and enforcement of the general taxes levied by the district. The resolution shall be general in terms and shall apply to assessments for all improvement bonds issued whether issued before or after passage of the resolution.B. The time for payment of the respective installments of principal and interest under the resolution shall be the last regular date for the payment of general taxes of the district before the date at which the installments of principal and interest become delinquent. The delinquency, the penalties incurred for delinquency and the method of collection under the resolution are the same as for general taxes of the district.C. The board adopting such method of collection may, at any time, repeal the resolution providing for the method and, on repeal, the provisions for collection of assessments provided in this article become effective.D. If any installment of an assessment is not collected when due, it may be added to and collected with any succeeding installment.E. The provisions of section 35-481, regarding summary sale of property, may be exercised to collect any delinquent annual assessment installment.