All unpaid charges which are reported by the City Manager to the City Commission as having been unpaid on January 1 of each year and 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, the charges shall be returned to the County Treasurer to be collected in the same manner as the lien created by city taxes on the delinquent tax roll of the city.
(Ord. 3.2, passed 4-5-66)