Each year the City Clerk shall prepare a list of delinquent stormwater utility fee accounts for certification to the County Auditor. The list shall be in the form of an assessment roll and include the amount due, accrued penalties thereon and an administrative fee established by Council resolution, together with the legal description of the premises served. The City Council shall annually review the delinquent water service charge assessment roll and adopt an appropriate resolution directing that the assessment roll be certified to the County Auditor as a lien against the premises served and directing that the County Auditor collect the assessment as part of the ensuing year's tax levy.
(Ord. 07-21, passed 8-23-2021)