(A) (1) The City Clerk shall prepare and present to the Council a resolution listing those accounts that have not been paid by the deadline set in the notice provided by the City Treasurer.
(2) This resolution shall contain the following:
(a) Name of the owner of the property to which utility services were provided;
(b) Street address of the lot, parcel or real property furnished or served by city utilities;
(c) Legal description of lot, parcel or real property provided with or served by city utilities;
(d) Utilities provided or furnished; and
(e) Amount of utility charges and penalties, such as late fees, to be assessed.
(B) Upon the passage of the resolution, the delinquent utility charges, together with any penalties, shall constitute a special assessment and lien that is thereby levied upon the property served with utilities or provided with utility services. A copy of the adopted resolution shall be forwarded to the county and/or state officials or personnel responsible for assessments, levies and collections as with other such similar taxes and assessments. The adopted resolution shall constitute a certification by the city that the information contained in such resolution is true and correct according to the city’s files and records. The said officials of the Department of Revenue and/or other involved county or state offices shall impose the amount of delinquent charges, along with any penalties, as a tax against the lot, parcel or real estate, which is to be assessed for the delinquent or unpaid utility charges and penalties. The city shall have the right to enforce or foreclose upon such assessment and lien so levied in the resolution with the same remedies, such as the sale of the premises, available under state law for the enforcement or foreclosure of any other such similar or like tax or assessment lien. Immediately after the passage of such resolution, a copy shall be mailed to the owner of the real property that is subject to the assessment by the resolution.
(Ord. 21-031918, passed 3-19-2018)