(A) Payment of all fees are due on the due date specified by the city and shall be delinquent 15 days thereafter if not paid. The city shall endeavor to promptly collect delinquent accounts, and, in all cases where satisfactory arrangements for payments have not been made, all the delinquent accounts shall be certified by the City Clerk, who shall prepare an assessment of the delinquent accounts against the property served or to be served. The city may add certification charges in the amount provided for in a City Council resolution, as adjusted from time to time, to each delinquent account.
(B) The City Clerk shall deliver this assessment roll to the City Council for adoption prior to the final date for certification to the County Auditor for collection, together with property taxes payable in the following year. The assessment action is optional and may be taken in addition to any other legal action to collect delinquent accounts.
(2001 Code, § 730.13)