Any assessable costs which have been assessed but not paid when due, including any late payment fees, shall constitute a lien upon the real property of the responsible party in the City, from which, upon which or related to which an extraordinary situation occurred. Such a lien shall be of the character and effect as the lien created by State statute for general tax law for City real property and shall include accrued interest and penalties. The City Treasurer shall verify on March 1 of each year and certify to the City Assessor the fact that such assessable costs are delinquent and unpaid. The City Assessor shall then enter the delinquent amount on the next general ad valorem tax roll as a charge against the affected property, and the lien thereon shall be enforced in the same manner as provided and allowed by law for delinquent and unpaid real property taxes.
(Res. 2012-132A. Passed 5-7-12. Eff. 5-16-12.)