(A) On the first business day of March each year, the City Clerk/Finance shall prepare and deliver to the City Attorney a list of all delinquent real estate taxes and assessments. Such list shall contain the following:
(1) A description of the land as shown on the tax bill or assessment bill, including the street address of the land;
(2) A statement of the amount of each tax or assessment bill upon such parcel, including all tax or assessment bills thereon which are delinquent, the year for which the tax or assessment was assessed, and the date from which and the rate at which interest and penalties shall be computed;
(3) The name of the last known person appearing on the records of the City Clerk/Finacne in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed; and
(4) A photocopy of each such tax or assessment bill, attached to the list.
(B) On or before the first business day of April of each year, the City Attorney shall write a letter to each person in whose name a bill is listed on the list so supplied by the City Clerk/Finance. Such letter shall demand payment of the bill with interest, penalty, and costs, and shall inform the person that the City Attorney has been directed to file suit on the bill unless payment in full is made and that the person, in the event of suit, shall be liable for attorneys' fees and court costs in addition to the amount of the bill with interest and penalty. A copy of each such letter shall go to the City Clerk/Finance.
(C) A fee of ten dollars ($10.00) for each letter written pursuant to division (B), above, shall be added to the bill or bills of each person to whom a letter is so written and collected at the time such bill or bills are paid.
(Ord. 2002-04, passed 4-8-02)