All delinquent solid waste collection charges are hereby declared to be a lien upon the premises or real estate for which, or upon which the same was used or supplied, and upon the refusal of said person, firm or corporation to pay said delinquent collection fees, they shall be collected by being placed upon the assessment rolls and the tax books for collection, like other taxes, as further provided herein. It shall be the duty of the Municipal Clerk on the second Monday of January of each year to report to the municipal governing body a list of all unpaid accounts due for solid waste collection, together with a description of the premises or real estate, upon or for which the same was used or supplied. Said report shall be examined and, if approved by the governing body, shall be certified by the Municipal Clerk to the County Clerk, giving the amounts due and the description of the premises or real estate upon or for which the collection services were used or supplied, the same to be collected as other taxes, by the County Treasurer. Prior to certification to the County Clerk, the municipality shall give 30 days’ written notice to the owner of record of the subject property, said notice to be by certified mail or registered mail.
(Prior Code, § 3-305)