The owner or owners of property which is used for commercial purposes and encroaches
over, under or in any street, alley, sidewalk or other public place, whether or not
such encroachment has been authorized by the city, shall annually compensate the city
for such encroachment by payment of the equivalent of what would be the real estate
tax upon the land being encroached if it were owned by the owner or owners of the
encroaching property. This annual charge shall be made and collected for the calendar
year beginning January 1, 1987, and for each calendar year thereafter. This charge
shall be determined by and made a part of the same process by which real estate taxes
are assessed, billed and collected. (Ord. No. 3171, 12/13/86, Sec. 2)
