(A) (1) The billing and collections system for the Utility shall be administered by the Forsyth County Tax Collector as set forth in the agreement between the Village of Clemmons and Forsyth County. Stormwater billing fees will be assigned to BLKLOTs based on property ownership data on file with Forsyth County Tax Collector, and this fee will be included in the annual ad-valorem property tax collection invoices administered annually by the Tax Collector.
(2) The Village of Clemmons will maintain the billing data master account file, and this file will indicate the number of ERUs attributable for each BLKLOT as evidenced by the Tax Collector files as of January 1 of each year prior to the subsequent budget year beginning the following July 1. Stormwater charges will appear on the annual tax bill which will be mailed to property owners consistent with the annual property tax billing schedule. The property owner is ultimately responsible for payment of the annual stormwater service fee for each BLKLOT and lot as listed on the tax invoice.
(B) Due date. Stormwater fees are due and payable according to the same payment schedule applicable to property taxes as set forth in G.S. § 105-360. Payments are due and payable on September 1 of the fiscal year for which the fees are levied. Fees are payable at face value if paid before January 6 following the due date.
(C) Delinquent fees. Fees paid on or after January 6 following the due date are delinquent and are subject to interest charges as set forth in G.S. § 105-360.
(D) Delinquent fees procedure. Delinquent fees may be collected in the same manner as delinquent property taxes. Interest charges on delinquent fees shall be collected in like manner. Accordingly, the Tax Collector shall proceed to collect such fees and interest by use of any remedy allowed for under G.S. Chapter 105, Article 26. Ths includes, but is not limited to, the North Carolina State Debt Setoff program as set forth in G.S. Chapter 105A, Article 1, and procedures for attachment and garnishment as designated by G.S. § 105.368.
(E) The creation of tax liens as a remedy for delinquent stormwater fees is hereby authorized as specified in G.S. § 160A-314(a1)(4). This authorization includes all actions reasonably associated with the creation of tax liens, including but not limited to, the advertisement of unpaid fees.
(F) The Village of Clemmons may, at its sole discretion, commence legal actions allowed to collect unpaid debt or impose penalties on such unpaid debt as allowed by law.
(G) Medium of payment. The method of fee payment shall be payable and subject to the allowances and restrictions identified in G.S. § 105-357.
(H) Place for collection. Stormwater fees shall be payable at the office of the Forsyth County Tax Collector and other places designated by the Tax Collector for the payment of such fees. Stormwater fees shall not be collected by the Village of Clemmons or its personnel.
(I) Immaterial irregularities. Immaterial irregularities, as listed in G.S. § 105-94, will not invalidate the fee imposed upon BLKLOTs nor the ability of the Forsyth County Tax Collector to otherwise enforce any other process identified in this chapter.
(Ord. 2005-04, passed 4-25-05; Am. Ord. 2005-12, passed 10-24-05)