Every capital cost surcharge which has become due and payable and has remained unpaid after July 1, of each year together with a twenty-five percent (25%) penalty thereon, shall be certified by the Finance Director to the County Auditor on or before the second Monday in September of each year, together with a pertinent description of the premises to which the capital cost surcharge has been made. The amount so certified shall be placed by the County Auditor on the tax duplicate of Cuyahoga County to be collected as taxes are collected. In addition to such collection procedure, any such unpaid amount may be collected through civil action brought in the name of the City in any court of competent jurisdiction.
(Ord. 20-1988. Passed 5-23-88.)