§ 54.45 PENALTIES AND COSTS.
   (A)   To the extent allowed by law, each and every sewer service charge levied by and pursuant to this subchapter is made a lien upon the lot or premises serviced, and all such charges which are on December of each year past due and delinquent shall be certified to the County Auditor as taxes or assessments on the real estate. Nothing in this subchapter shall be held or construed as in any way stopping or interfering with the right of the city to levy as taxes or assessments against any premises affected any delinquent or past due sewer service charges.
   (B)   As an alternative to levying a lien, the city may, at its discretion, file suit in a civil action to collect such amounts as are delinquent and due against the occupant, owner, or user of the real estate and shall collect as well all attorney’s fees incurred by the city in filing the civil action. The attorney’s fees shall be fixed by order of the court.
   (C)   In addition to all penalties and costs attributable and chargeable to recording notices of the lien or filing a civil action, the owner or user of the real estate being serviced by the treatment works shall be liable for interest upon all unpaid balances at the state’s allowable interest rate.
(1998 Code, § 3.26, Subd. 6)