(A) Payment for all municipal utility (as defined in § 50.01 of this chapter) service and charges shall be the primary responsibility of the owner of the premises served and shall be billed to him or her unless otherwise contracted for and authorized in writing by the owner and the tenant, as agent for the owner, and consented to by the city. The city may collect the same in a civil action or, in the alternative and at the option of the city, as otherwise provided in this section.
(B) Each such account is hereby made a lien upon the premises served. All these accounts for sewer and water service which are more than 45 days past due may, when authorized by ordinance of the Council, be certified by the City Administrator to the County Auditor, and the City Administrator in so certifying shall specify the amount thereof, the description of the premises served and the name of the owner thereof. The amount so certified shall be extended by the Auditor on the tax rolls against those premises in the same manner as other taxes, and collected by the County Treasurer, and paid to the city along with other taxes.
(2004 Code, § 50.21)