(A) Late payment penalties shall be assessed on all delinquent accounts in accordance with the schedule adopted by resolution of the City Council from time to time.
(B) Partial payments on delinquent accounts shall first be applied to any penalties and then to user charges.
(C) All delinquent accounts as of October 15 of each year shall be certified to the County Auditor for collection with taxes in the following year, according to the following procedure.
(1) Notice of the delinquent charges shall be sent to each account holder by first class mail and to the address of the owner in accordance with § 50.05, not less than ten days prior to the date of a City Council hearing to consider the charges proposed to be certified for collection with property taxes for the property.
(2) The notice shall state that if payment is not made before the date for certification, the entire amount plus penalties will be certified to the County Auditor for collection as other taxes are collected.
(3) A hearing shall be held by the City Council at its regular meeting during the month of November. Account holders and property owners with unpaid accounts shall have the opportunity to object to the certification of unpaid charges to be collected as taxes are collected. If, after the hearing, the City Council finds that all or any portion of the amounts claimed as delinquent are actually due and unpaid, and there is no legal reason why the unpaid charges should not be certified for collection with taxes against the property in accordance with this chapter, the city may certify the unpaid charges to the County Auditor for collection as other taxes against the property are collected.
(4) For each certification sustained, the property owner shall have the following options after the hearing:
(a) To pay the delinquent amount listed on the preliminary assessment roll, but without additional interest after the hearing, within ten days of the hearing date; or
(b) To pay the certified charges as billed to the property owner by the county on the owner’s property tax statement with a collection term of one year.
(5) Fifteen days after the hearing, the certified roll, minus any payments, shall be delivered to the county.
(D) The city may, in lieu of or in addition to certification as provided in division (C) above, in its discretion, file suit in a civil action against the owner of the property to collect the amounts as are delinquent and due against the occupant or user of the real estate and shall collect, as well, all costs and attorney’s fees incurred by the city in filing the civil action. Attorney’s fees shall be fixed by order of the court.
(Ord. 134, passed - -2012)