(A)
Late payment penalties shall be assessed on all delinquent accounts in accordance with the fee schedule set by ordinance of the City Council.
(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 shall be sent to each account holder by first class mail of the delinquent charges 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.
(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 first meeting during the month of November. 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 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 in accordance with this chapter, the city may certify the unpaid charges to the County Auditor for collection as other taxes 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.
(Ord. 202, passed 12-18-2018; Ord. 21-04, passed 11-16-2021)