(a) Tax Liens for Unpaid Water Rents, Fees, or Service Charges. The Finance Director is hereby designated as the City official with the authority to assess unpaid water rents, fees or service charges pursuant to ORC 743.04, and such assessments shall not require separate approval by City Council.
(1) When rents, fees, or service charges for water are not paid, the Director of Finance shall certify them, together with any penalties and late fees, to the County Auditor. The County Auditor shall place the certified amount on the real property tax list and duplication against the property in the manner prescribed by ORC 743.04.
(2) The amount placed on the tax list and duplicate shall be a lien on the property served from the date placed on the list and duplicate and shall be collected in the same manner as other taxes, except that, notwithstanding ORC 323.15, the County Treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such unpaid rents, fees, or service charges and associated penalties. The lien shall be released immediately upon payment in full of the certified amount.
(3) Finance Director shall not certify to the County Auditor, and the County Auditor shall not place upon the tax list and duplicate as a charge against the property the amount of any unpaid rents, fees, or service charges together with any penalties if any of the following apply:
A. The property served by the connection has been transferred or sold to an electing subdivision, as defined in ORC 5722.01, regardless of whether the electing subdivision is still the owner of the property, and the unpaid rents, fees, or service charges together with any penalties have arisen from a period of time prior to the transfer or confirmation of sale to the electing subdivision;
B. The property served by the connection has been sold to a purchaser at sheriff's sale or auditor's sale, the unpaid rents, fees, or service charges together with any penalties has arisen from a period of time prior to the confirmation of sale, and the purchaser is not the owner of record of the property immediately prior to the judgment of foreclosure nor any of the following:
(i) A member of that owner's immediate family;
(ii) A person with a power of attorney appointed by that owner who subsequently transfers the land to the owner;
(iii) A sole proprietorship owned by that owner or a member of that owner's immediate family;
(iv) A partnership, trust, business trust, corporation or association of which the owner or member of the owner's immediate family owns or controls directly or indirectly more than fifty percent (50%).
C. The property served by the connection has been forfeited to the State of Ohio for delinquent taxes, unless the owner of record redeems the property.
(ORC 743.04)
(b) Tax Liens for Unpaid Sewer or Stormwater Rents, Fees, or Service Charges. The Finance Director is hereby designated as the City official with the authority to assess unpaid sewer or stormwater rents, fees, or service charges pursuant to ORC 729.49, and such assessments shall not require separate approval by City Council.
(1) When rents, fees, or service charges for sewer or stormwater are not paid, the Director of Finance shall certify them, together with any penalties and late fees, to the County Auditor in the same manner as unpaid water rents, fees, or service charges. The County Auditor shall place the certified amount on the real property tax list and duplication against the property in the same manner.
(2) The amount placed on the tax list and duplicate shall be a lien on the property served from the date placed on the list and duplicate and shall be collected in the same manner as other taxes, except that, notwithstanding ORC 323.15, the County Treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such unpaid rents, fees, or service charges and associated penalties. The lien shall be released immediately upon payment in full of the certified amount.
(ORC 729.49)
(c) Tax Liens for Unpaid Refuse Collection Fees or Service Charges. The Finance Director is hereby designated as the City Official with the authority to assess unpaid refuse collection fees or service charges pursuant to ORC 701.10, and such assessments shall not require separate approval by City Council.
(1) When fees or service charges for refuse collection are not paid, the Director of Finance shall certify them, together with any penalties and late fees, to the County Auditor in the same manner as unpaid water rents, fees, or service charges. The County Auditor shall place the certified amount on the real property tax list and duplication against the property in the same manner.
(2) The amount placed on the tax list and duplicate shall be a lien on the property served from the date placed on the list and duplicate and shall be collected in the same manner as other taxes, except that, notwithstanding ORC 323.15, the County Treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such unpaid fees or service charges and associated penalties. The lien shall be released immediately upon payment in full of the certified amount.
(3) No lien for unpaid refuse collection fees or service charges shall be assessed unless the unpaid amount is equal to or greater than Two Hundred Fifty Dollars ($250) or the unpaid amount is equal to or greater than the applicable annual fee, rate or charge imposed upon the property using the refuse collection service, regardless of the actual cost incurred by the City in providing the refuse collection services.
(ORC 701.10)
(d) Tax Liens for Unpaid Mowing Services or Property Maintenance Abatement Charges. The Finance Director is hereby designated as the City Official with the authority to assess unpaid mowing charges or unpaid charges for abatement activities pursuant to ORC 715.261, 715.47, and/or 731.54, and such assessments shall not require separate approval by City Council.
(1) When charges for mowing or abatement activities are not paid, the Director of Finance shall certify them, together with any penalties and late fees, to the County Auditor in the same manner as unpaid water service charges. The County Auditor shall place the certified amount on the real property tax list and duplication against the property in the same manner.
(2) The amount placed on the tax list and duplicate shall be a lien on the property served from the date placed on the list and duplicate and shall be collected in the same manner as other taxes, except that, notwithstanding ORC 323.15, the County Treasurer shall accept a payment in such amount when separately tendered as payment for the full amount of such unpaid charges and associated penalties. The lien shall be released immediately upon payment in full of the certified amount.
(ORC 715.261, 715.47, 731.54)
(Ord. 2022-35. Adopted 09/22/22)