In lieu of using the
, the
may elect to collect the
by any other method that is authorized by
or under the alternative collection method provided by this Section:
110.35(A) Bills or accompanying explanatory material. The shall provide
bills by first class mail to the
of each affected parcel subject to the
. The bill or accompanying explanatory material shall include:
110.35(A)(1) A brief explanation of the
;
110.35(A)(2) A description of the unit of measurement used to determine the amount of the
;
110.35(A)(3) The number of units contained within the parcel;
110.35(A)(4) The total amount of the
imposed against the parcel for the appropriate period;
110.35(A)(5) The location at which payment will be accepted;
110.35(A)(6) The date on which the
is due; and
110.35(A)(7) A statement that the
constitutes a lien against
equal in rank and dignity with the liens of all
, county, district or municipal taxes and other non-ad valorem
.
110.35(B) Recordation. A general notice of the lien resulting from imposition of the
shall be recorded in the official records of the . Nothing herein shall be construed to require that individual liens or releases be filed in the official records.
110.35(C) Foreclosure. The shall have the right to foreclose and collect all delinquent
in the manner provided by for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. A
shall become delinquent if it is not paid within 30 days from the date payment was due. The or its agent shall notify any parcel
who is delinquent in payment of his or her
within 60 days from the date such
was due. Such notice shall state that the or its agent will either:
110.35(C)(1) Initiate a foreclosure action or suit in equity and cause the foreclosure of such parcel subject to a delinquent
in a method now or hereafter provided by
for foreclosure of mortgages on real property; or
110.35(C)(2) Cause an amount equivalent to the delinquent
, not previously subject to collection using the uniform method under the
, to be collected on the tax bill for a subsequent year.
110.35(D) Costs, fees and expenses. All costs, fees and expenses, including reasonable attorneys’ fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the may be the purchaser to the same extent as any . The or its agent may join in one foreclosure action for the collection of
against any or all parcels assessed in accordance with the provisions hereof. All delinquent
whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the and its agents, including reasonable attorneys’ fees, in collection of such delinquent
and any other costs incurred by the as a result of such delinquent
and the same shall be collectible as a part of or in addition to, the costs of the action.
110.35(E)
. In lieu of foreclosure, any delinquent
and the costs, fees and expenses attributable thereto, may be collected pursuant to the
; provided however, that:
110.35(E)(1) Notice is provided to the
in the manner required by the
and this subchapter; and
110.35(E)(2) Any existing lien of record on the affected parcel for the delinquent
is supplanted by the lien resulting from certification of the
, as applicable, to the
.
110.35(F) Correction of errors and omissions. Notwithstanding the ’s use of an alternative method of collection, the shall have the same power and authority to correct errors and omissions as provided to him or her or other officials in § 110.32.
110.35(G) Resolution. Any action required in the collection of
may be taken by resolution.
(Ord. 2010-18, passed 10-4-2010)