The Superintendent shall transmit to the Board on or before May 15 of each year a list of those property owners within the village against whom a civil penalty has been imposed pursuant to § 52.999(D) for which a show cause hearing has been held pursuant to § 52.084, the notice for which having included advice that such a civil penalty will constitute a lien upon the property involved in the violation where such civil penalty has been outstanding and unpaid for at least 30 days and has not previously been levied pursuant to this section. The list shall contain a brief description of the properties with respect to which such civil penalties were imposed, the names of the persons liable to pay for the same and the amount chargeable to each, including penalties and interest, computed, pursuant to § 52.100. The village shall levy such sums against the properties liable and shall state the amount thereof in a separate column on the annual tax rolls of the village under the name "Village Water Penalty". Such amounts, when collected by the village receiver of taxes, shall be paid over to the Chief Fiscal Officer of the village to the credit of the water district serving such property. All of the provisions of the tax laws of the State of New York covering the enforcement and collection of unpaid taxes or assessments and special improvements not inconsistent herewith shall apply to the collection of such county water penalty.
(Ord. 2-2009, passed 3-23-2009)