(A) These rates are net, if all accounts for this service are paid in full within 10 days from date of bill. If not so paid, the gross rates shall apply, which are 10% in excess of the above net rates.
(B) When any charges imposed by this chapter are not paid within 180 days after due and payable, they shall be certified with a penalty of 10% to the County Auditor who shall place them upon the real property tax list and duplicate against the property served. The charges and penalties shall be a lien on such property from the date the same are placed upon the real property tax list and duplicate by the County Auditor and shall be collected in the same manner as other taxes.
(1981 Code, § 51.103) (Ord. 6405-90, passed 9-10-1990)