Any debt or bill due and owing the City for which no other means of assessment against real property is provided in the Codified Ordinances shall be assessed and collected pursuant to this section when any such debts or bills have not been paid within a sixty-day period of time from the due date thereof. Such unpaid debts or bills shall be reported yearly to Council by the Finance Director and Council shall certify such debt or bill, along with penalties, to the County Auditor of the County where the lands to which the service has been provided are located who shall place the assessment on the tax duplicate of their county. Such assessment shall then become a lien upon such lands from the date of such notice to the County Auditor, and shall be collected by the County Auditor as other taxes, and returned to the City.
(Ord. 2006-62. Passed 8-22-06.)