(A) All unpaid charges which upon January 1 of each year have remained unpaid for a period of three months or more shall be reported by the City Manager to the City Commission at the first meeting in the month of January. The City Commission shall thereupon order the publication in a newspaper published in the city, of notice to all owners of property within the city that all unpaid charges which have remained unpaid for a period of three months or more as of January 1 that have not been paid by the next January 31 will be transferred to the tax roll and assessed upon the city's tax roll against the property to which the unpaid rates or charges accrued to be collected in the same manner as the lien created by the city taxes on the tax roll.
(B) All unpaid charges which are reported by the City Manager to the City Commission as having been unpaid for a period of three months or more on January 1 of each year which remain unpaid on January 31 shall be transferred to the city's tax roll assessed against the property to which the services were supplied or furnished for which the unpaid rates or charges accrued, to be collected with and in the same manner as city taxes are collected, and if the same shall remain delinquent and unpaid after the expiration of the time limit in the warrant for the collection of taxes levied in the roll, such charges shall be returned to the County Treasurer to be collected in the same manner as the lien created by city taxes on delinquent tax roll of the city.
(Ord. 12.1, passed 11-30-56)