(A) From time to time the town official charged with collection of charges shall prepare a list of delinquent accounts including the name of the owner, a description of the real estate and the amount of the delinquency. The list shall be recorded in the office of the County Recorder.
(B) At the time of recording, notice shall be mailed to each owner. A service charge in the amount of $5 shall be assessed at the time of recording. From this list the officers shall certify to the County Auditor on or before July 10 of each year, a list of any liens which remain unpaid for collection on the following November. The County Auditor shall enter the delinquency plus penalty and service fees on the tax duplicate of the land or lots involved.
('80 Code, § 13.44.040) Penalty, see § 51.999
Cross-reference:
Fee schedule, see § 11.053