(A) If assessments are imposed against government property, the city shall provide assessment bills by first class mail to the owner of each affected parcel of government property. The bill or accompanying explanatory material shall include:
(1) A brief explanation of the assessment;
(2) A description of the assessment units used to determine the amount of the assessment;
(3) The number of assessment units attributable to the parcel;
(4) The total amount of the parcel’s assessment for the appropriate period;
(5) The location at which payment will be accepted; and
(6) The date on which the assessment is due.
(B) Assessments imposed against governmental property shall be due on the same date as assessments against other property within the assessment area and, if applicable, shall be subject to the same discounts for early payment.
(C) An assessment shall become delinquent if it is not paid within 30 days from the due date. The city shall notify the owner of any government property that is delinquent in payment of its assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the city will initiate a mandamus or other appropriate judicial action to compel payment.
(D) All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of government property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the city, including reasonable attorney fees, in collection of such delinquent assessments and any other costs incurred by the city as a result of such delinquent assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of or in addition to, the costs of the action.
(E) As an alternative to the foregoing, an assessment imposed against government property may be collected on the bill for any utility service provided to such government property. The City Commission may contract for such billing services with any utility provider.
(Ord. 1166, passed 6-2-05)