§ 52.08 FUNDS, APPROPRIATION, BORROWING, AND OTHER MEANS.
   (A)   Authorization. The City Council is authorized to make funds available by appropriation, by borrowing, or by other means, in accordance with the laws and procedures of this city, for equipment for the collection or disposal of refuse, and for the establishment, maintenance, and operation of refuse collection systems and refuse disposal methods and sites.
   (B)   Service charges.
      (1)   Liability for cost. Service charges for the cost of collecting and disposing of refuse from the streets, alleys, and private premises shall, in all cases, be assessed and taxed against the real estate from which such garbage or refuse is collected and each lot from which refuse is collected shall, as far as practicable, bear its share of the expense of collecting and disposing of refuse in proportion to the amount of refuse collected therefrom.
      (2)   Establishment; administration. Refuse service charges within the jurisdictional limits of the city or upon real property within the city, for the purpose of financing the establishment, maintenance, and operation of refuse collection systems or refuse disposal methods and sites are to be established and administered as follows.
         (a)   Rate schedule. It shall be the duty of the City Council to estimate, as near as practicable, the cost of collecting and disposing of refuse in the city and, within its jurisdictional limits, from time to time as may be necessary. The City Council will, by resolution, pass a rate schedule.
         (b)   Apportionment. It shall be the duty of the City Clerk/Treasurer, after the passage of the resolution fixing the basic refuse rates, to extend the list on the lots liable for the tax, the total amount to be taxed against each lot or portion of lot.
         (c)   Levy and assessment. The City Council shall thereupon provisionally pass a resolution levying and assessing refuse taxes in accordance with such extensions. The resolution shall give the number and description of each lot to be assessed; the total amount of such assessment; the name of the owner, if known; and the date when the City Council will hear objections.
         (d)   Notice to lot owners. There must be published at least once in the newspaper located in the city a notice to all lot owners of the passage of the resolution, and the time and place for hearing objections to its final passage. This notice must be published at least ten days prior to the time set for hearing objections to its final passage.
         (e)   Effective date. A resolution levying and assessing refuse taxes in accordance with this chapter may specify an effective date. In the event the resolution does not specify an effective date, the resolution shall become effective the first day of the month next following the time set for hearing of objections as above provided.
   (C)   Payment.
      (1)   Billing. Refuse service charges, as provided by this section, may be payable quarterly, by separate billing in conjunction with the water bill, if any; if no water bill is sent, by billing during the same period of time.
      (2)   Due date. Such fees shall be paid by the property owner within 30 days after date of mailing statement.
      (3)   Delinquent charges. If any refuse service charges are delinquent, a carrying fee will be added in the sum of 2/3% per month. If any refuse service charges, together with carrying fees added, are still delinquent on June 30 of each year, they will be certified to the County Treasurer by the City Clerk/Treasurer, and such delinquent assessments with carrying charges added shall be entered by the County Treasurer to the delinquent tax list of the county.
(2015 Code, § 3-3-4)