§ 97.47 ASSESSMENT.
   (A)   The property owner of any commercial unit excluding heavy users who by private contract enter into an agreement with the City’s designated solid waste contractor or the owner of any dwelling unit within the City shall be required to pay an annual solid waste service charge for solid waste collection and disposal subject to increase or decrease as set out in § 97.49. Any person on a homestead exemption for real estate tax purposes shall be required to pay an annual solid waste collection and disposal fee at an adjusted rate, subject to increase or decrease as set out in § 97.49.
   (B)   The annual solid waste service charge imposed by this section shall be levied and assessed upon the property owner of any commercial unit or upon the record owner of any dwelling unit with the City, as of January 1 each year.
   (C)   The City’s Finance and Administration Department shall forward to each property owner of any commercial unit or the record owner of any dwelling unit, a notice indicating the amount of the annual solid waste service charge and the terms and conditions of payment.
   (D)   The annual solid waste service charge shall be due and payable at the time that real estate taxes are determined to be due and payable for the calendar year of receipt.
(1995 Code, § 8.20.230) (Ord. O-94-25, passed 8-15-1994)