Section 11-303. Arrears to be provided for in assessment rolls

There shall
  be ruled in the yearly assessment rolls of the taxes in each section  or
  ward, a column headed "arrears," in which the commissioner of finance or
  his  or  her  designee  shall annually before any taxes for the year are
  collected, cause to be entered the word "arrears" opposite to the  ward,
  lot,  town,  block  and map numbers on which any arrears of taxes, sewer
  rents, sewer surcharges or  water  rents,  and  interest  and  penalties
  thereon  shall  be  due,  or  on  which  any assessment and interest and
  penalties thereon shall remain unpaid which was  due  or  confirmed  one
  month prior to the first of July, then last past.