§ 54.03 TO BECOME LIEN ON LAND.
   In the event the user or users of such electrical energy fail to pay for such electrical energy when due and payable, the delinquent account shall be certified to the county auditor and levied against the lands in question and assessed against such land or lands in the form of taxes.
(Prior Code, § 7-19) (Ord. 439, passed 8-29-1967)