For any bills unpaid within two weeks after the end of the fiscal year, the city shall notify the property owner concerned that the Council shall review and approve as a charge against the property the delinquent amount, and the amount of the penalty and interest. The delinquent bill shall be filed with the County Auditor and, upon recordation by the County Recorder, shall constitute a lien against the property. The assessment shall be collected at the same time and in the same manner as are county property taxes and shall be subject to the same penalties and to the same procedure for foreclosure and sale as provided for ordinary county taxes.
(Ord. 1525, passed 2-6-08)