One method of collection of delinquent charges used by the Department is an in rem lien process that can involve open or closed accounts. Such delinquent charges are inchoate and/or choate statutory lien(s) that attach to the Premises served at the time of rendering the relevant Utility Service, and such liens shall run-with-the-land. Perfection of these liens is prescribed by applicable law, and the Director certifies the charges to the appropriate County Auditor's office for processing, unless the lien is self-perfecting. The Director may also choose to certify self-perfecting liens to the appropriate County Auditor's office. Once a lien is certified to the County Auditor, payments for such lien must be made to the County unless the Department specifies otherwise. In no event shall payments made to the Department avoid any related lien charges or penalties. Liened accounts may still be subject to turn-off or any other remedy until the delinquencies are paid-in-full as determined by the Department.