8.28.160   Collection procedure for delinquent accounts— Creation of lien.
Any fees authorized pursuant to this chapter which remain unpaid after the delinquent date as set forth herein may be collected by the city as provided in this section.
A.   The city council shall cause a report of delinquent refuse fees to be prepared periodically. The council shall fix a time, date and place for hearing and report and any objections or protests thereto.
B.   The city council shall cause notice of hearing to be mailed to the property owners listed on the report not less than fifteen (15) days prior to the date of the hearing.
C.   At the hearing, the city council shall hear any objections or protests of property owners liable to be assessed for delinquent fees. The city council may make such revisions, corrections or deletions to the report as it deems just, after which, by resolution, the report shall be confirmed.
D.   The delinquent fees set forth in the report as confirmed shall constitute special assessments against the respective parcels of land, and may be placed as a lien on the property for the amount of such delinquent fees plus legal fees and administration costs. A certified copy of the confirmed report shall be filed with the city clerk, or auditor appointed by the city council, for the current assessment roll. The lien created attaches upon recordation, in the office of the county recorder, of a certified copy of the resolution of confirmation. The assessment may be collected at the same time and in the same procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of city ad valorem property taxes shall be applicable to such assessment. (Ord. 139 § 2, 1995; Ord. 119 § 2, 1993)