(A)   The utility rate schedule shall be adopted by the City Council on an annual basis.
   (B)   The City Council shall review a proposed assessment roll each year in October for certification to the county in November.  The Council will establish a cut-off date for payments to avoid certification of delinquent utility bills to taxes.  The final assessment roll will be adopted by resolution following a public hearing for proposed utility assessments.  All city utility accounts unless exempt for other legal reasons, which have been billed a delinquent bill and remain unpaid as of the certification cut-off date shall have the balance on the account included in a preliminary certification list.
(Ord. 12-02, passed 5-8-12)