(A) In addition to all other remedies if a customer shall for any reason remain indebted to the municipality for electrical service furnished, the amount due together with any other charged in arrears shall be considered a delinquent electrical bill which is hereby declared to be a lien upon the real estate for which the same was used. The delinquent electrical bill shall be placed upon the assessment rolls for collection as a special tax. It shall be the duty of the (Board of Public Works) to report to the governing body on June 1, of each year a list of all unpaid accounts due for electricity, together with a description of the real estate upon which the same was used.
(B) The report shall be examined and, if approved by the governing body, shall be certified by the Municipal Clerk to the County Clerk in the same manner as for the collection of other special taxes to be collected by the County Treasurer. The Clerk shall notify the property owners of any delinquency that is 60 days or more overdue. The delinquent electrical bill shall be placed upon the assessment rolls for collection as a special tax.
(C) It shall be the duty of the Municipal Clerk to report to the governing body on June 1 of each year a list of all unpaid accounts due for electricity together with a description of the real estate upon which the same was used. The report shall be examined and if approved by the governing body, shall be certified by the Municipal Clerk to the County Clerk in the same manner as for the collection of other special taxes to be collected by the County Treasurer.
(2000 Code, § 3-307)