(A) For any other debts due the city and not otherwise referenced in this subchapter, the Treasurer shall use all available records to determine the amount due and develop an assessment to be transmitted to the delinquent taxpayer or fee payer.
(B) If the whereabouts of a person or persons owing the debt to the city is known or may be ascertained, the Treasurer, acting on behalf of the city, shall send to the taxpayer or fee payer by certified mail, return receipt requested, a letter and assessment stating:
(1) The amount of tax, fee and charge that is delinquent or otherwise due;
(2) The delinquent tax, fee and charge is required to be paid by a date specified in the letter; and
(3) If the required payment is not made by that specified date, a lien will be filed against the real property owned by the delinquent taxpayer or fee payer, wherever the property is found, for the amount of the delinquent tax or fee and charge; provided, that the date specified for payment shall be no more than 90 days immediately succeeding the date the notice is mailed.
(C) If the whereabouts of a person or persons owing a debt to the city is unknown or may not be ascertained, the Treasurer shall take the following action. The Treasurer shall file a Class II legal notice stating:
(1) The person or persons, as identified in the legal notice, owe the city the amount specified for provision of the specified service;
(2) The whereabouts of the person or persons is unknown;
(3) The city will pursue appropriate legal action to secure a judgment for the total amount of the debt against the person or persons owing the debt;
(4) Upon securing the judgment, the city will seek out all property owned by the person or persons and file a lien for all expenses and charges incurred by the city against that property; and
(5) The person or persons named in the legal notice may avoid the foregoing actions by paying in total the debt due the city on or before a date stated in the legal notice.
(D) If the person or persons identified in the legal notice do not respond to the legal notice, the city shall proceed with the action stated; provided, that prior to filing the lien, the Treasurer shall file a Class II legal notice stating:
(1) The city has secured a judgment in the amount stated against the person or persons identified in the legal notice;
(2) Unless the judgment is paid in full by a specific date, a lien for the total debt, all expenses incurred and charges paid by the city will be filed on the property owned by the identified person or persons wherever the property is located;
(3) Payment by the date stated in the legal notice of the total debt, all expenses incurred and charges paid by the city will prevent the lien from being filed; and
(4) If the required payment is not made on or before that specified date, a lien in the amount indicated will be filed; provided, that the date specified for payment shall be no less than 90 days from the date the legal notice is filed.
(E) If the delinquent taxpayer or fee payer disagrees with the Treasurer’s determination, the delinquent taxpayer or fee payer may appeal that determination to the Circuit Court of Kanawha County or Putnam County, whichever is appropriate; provided, that the appeal shall be filed no later than 30 days after the date the Treasurer’s decision is rendered.
(F) If the city prevails, the city, after providing notice to the defendant by certified mail, return receipt requested, shall file a lien against the defendant’s property or take any other legally authorized actions; provided, that the notice shall inform the defendant that if the amount of the judgment is paid to the city no later than a date specified in the notice, the lien will not be filed; provided, however, that the final date for payment of the judgment shall be 14 days subsequent to the date the notice is mailed.
(G) Unless specifically stayed by the court, the lien herein authorized shall be filed on the date specified in the notice mailed to the property owner.
(H) All liens filed under the authority of this section shall run with the land, and if the property is transferred to another, the lien shall continue until the lien and all charges are paid in full.
(Ord. 09-13, passed 11-17-2009)