6.01.110 Collection procedure for delinquent accounts; creation of lien.
   Fees authorized pursuant to this Chapter, including those owing prospectively as well as those which remain unpaid as of April 1 of any year, may be collected on the property tax roll by the City as provided in this Section.
   (a)   Annually, on or before July 1, of each year, the City shall cause a written report to be prepared and filed with the City Clerk. The report shall describe each parcel in the city receiving solid waste collection services and the charge for such services for the next fiscal year. For collection of delinquent accounts, the contractor shall cause a report of delinquent fees or charges to be prepared annually after April 1. The report may contain both prospective and delinquent charges. Charges may be placed on the tax rolls for residential and/or commercial property.
   (b)   The Council shall fix a time, date and place for a hearing on the report and any objections or protests thereto.
   (c)   The City Council shall cause written notice of such hearing to be mailed to the landowners listed on the report not less than 15 days prior to the date of the hearing.
   (d)   At the hearing, the City Council shall hear any objections or protests of landowners liable to be assessed for fees and may make such revisions or corrections to the report as it deems just, after which, by resolution, the report may be confirmed. The City Clerk shall file the report with the County Auditor before August 10 of each year.
   (e)   The fees set forth in the report as confirmed shall constitute special assessments against the respective parcels of land, and are a lien on the property for the amount of such delinquent fees plus administrative costs. A certified copy of the confirmed report shall be filed with the County Auditor for amounts of the respective parcels of land as they appear on the current assessment roll. The lien created attaches upon recordation, in the office of the County recorder, of a certified copy of the resolution of confirmation. The assessment may be collected at the same time and subject to the same procedures, including sale in case of delinquency, as provided for such taxes. All laws applicable to the levy, collection and enforcement of ad valorem property taxes shall be applicable to such assessments, except that, if any real property to which such fees or charges relate has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed shall not attach to such real property and the fees or charges and interest shall be transferred to the unsecured roll for collection.
(Am. Ord. 172, passed 7-12-2017; Am. Ord. 173, passed 8-2-2017)