The City Administrator shall prepare an assessment roll each year providing for assessment of unpaid building permit fees and other unpaid invoices against respective properties. The assessment roll shall be delivered to the City Council for adoption. Upon adoption, the City Administrator shall certify the assessment roll to the County Auditor to be collected with real estate taxes. Certified unpaid invoices are subject to a late penalty as established by the City Council from time to time.
(Ord. 345, passed 11-17-2021)