(a) When water charges assessed pursuant to § 1040.01, penalties assessed pursuant to § 1040.03 or other charges related to water service are not paid and become due, the Village Administrator may certify the delinquent amounts, plus any penalties, to the County Auditor, who shall place a certified amount on the real property tax list and duplicate against the property served by the connection.
(b) Upon receipt of the delinquent tax list from the Village Administrator, the County Auditor shall compile a list of individuals who have not paid their tax indebtedness and publish the list in a newspaper of general circulation.
(c) The County Auditor shall also prepare a separate list of names of persons whose unpaid obligations exceed $100 and shall deliver the list to the office of the County Recorder for filing on December 1 of each year.
(d) Unless the Village Administrator determines that the encumbered property is about to be sold or transferred, the Administrator may only make a certification if the rents have been due and unpaid for at least 60 days and the Administrator has provided the responsible party with written notice of the impending certification at least 30 days prior to the certification.
(e) The amount certified shall be a lien on the owner’s property from the date placed on the list and duplicate and shall be collected in the same manner as other taxes.
(Ord. 88-9, passed 4-4-1988)