(A) On the first business day in May of each year the City Clerk shall prepare and deliver to the City Attorney a list of all delinquent real estate taxes and assessments, such list shall contain the following:
(1) A description of the land and improvements as shown on the tax bill or assessment bill, including the street address of the land.
(2) A statement of the amount of each tax or assessment bill upon such parcel, including all tax or assessment bills thereon which are delinquent, the year for which the tax or assessment was assessed, and the date from which and the rate at which interest and penalties shall be computed.
(3) The name of the last known person appearing on the records of the City Clerk in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed.
(4) A photocopy of each such tax or assessment bill shall be attached to the list.
(B) On or before the first business day of June of each year the City Attorney shall write a letter to each person in whose name a bill is listed on the list so supplied by the City Clerk. Such letter shall demand payment of bill with interest, penalty and costs and inform the person that a lien will be filed by the city on the property.
(C) On or before June 7th of each year, the City Attorney will prepare and file notices of delinquent city tax liens on all properties which remain delinquent.
(D) On or before the first business day in July the City Attorney shall send notice to all delinquent taxpayers that taxes are due for a second year. If the delinquent tax bill is for commercial property the City Attorney shall inform the property owner that foreclosure procedures may take place by January of the following calendar year. If the delinquent bill is for non-commercial property and amount in arrears exceeds three thousand dollars ($3,000) then notice will alert the property owner that foreclosure procedures may take place in January of the following calendar year.
(E) All non-commercial property with taxes that have been delinquent for three (3) years may have a foreclosure complaint filed by the City Attorney.
(Ord. 2010-06-01, passed 7-8-10)