Each utility service charge and applicable penalty rendered under or pursuant to this chapter is hereby made a lien upon the property to which it is applicable, and, if the same is not paid within 90 days after it shall be due and payable, it shall be certified to the Auditor of the county in which the property is located, who shall place the same on the tax duplicate of the county with the interest and penalties allowed by law and be collected as other taxes are collected. As an alternative to collection of a delinquent utility service charge and applicable penalty pursuant to certification to a County Auditor, delinquent utility service charges and applicable penalty may be recovered in an action at law by the city.
(Ord. 2019-05, passed 8-12-2019)