The city may assess the service charge to property owned, leased or occupied by the recipient of the emergency services. The City Council may certify to the County Auditor, on or before October 15 for each year, any overdue unpaid service charges, which shall be collected together with property taxes levied against the property. At least 30 days before certification of the charges, the city must give written notice to the property owner of its intention to certify the charges. The service charges shall be subject to the same penalties, interest and other conditions provided for the collection of property taxes.
(Prior Code, § 10.27, Subd. 4)