SEC. 7-148.13.  COLLECTION OF DELINQUENT FINES.
   (A)   The city manager may pursue any and all legal and equitable remedies for the collection of delinquent fines, including interest and penalties.
   (B)   Any delinquent fines, interest, and penalties may be recovered as a lien or special assessment against the property of the person who received the citation.
   (C)   Prior to recording a lien or special assessment, the city manager shall prepare a cost report itemizing the amount owed by the person who received the citation.
   (D)   The city manager shall notify the person who received the citation of the time, date, and location that the city council shall consider any cost report imposing a lien or special assessment on property of said person.
   (E)   At a public hearing, the city council shall consider the cost report with any objections of the person who received the citation liable to be assessed for the costs stated in the report. The city council may modify the cost report as appropriate.
   (F)   Upon approval by the city council, the city manager shall file a certified copy of the cost report with the county auditor. The city manager shall request the auditor to enter each assessment on the county tax roll and to collect the amount of the assessment at the time and in the manner of ordinary municipal taxes.
(Ord. No. 2734)