§ 10-117. Confirmation and collection of interim assessments.

(a)

At least annually, after the beginning of the fiscal year and before the adoption of the annual assessment resolution, the board shall hold a public hearing to ratify and confirm any unpaid interim solid waste disposal assessments.

(b)

If an interim solid waste disposal assessment is not paid prior to the issuance of a certificate of occupancy because of mistake or inadvertence, or if a solid waste disposal assessment was not included on the solid waste disposal assessment roll because the property was omitted from the solid waste disposal assessment roll or not listed on the tax roll as an individual parcel on the date the annual rate resolution is prepared, or if an interim solid waste disposal assessment is imposed upon improved property with a dwelling unit thereon which was reclassified as commercial property but no longer receives commercial service by an authorized solid waste hauler, the county shall provide notice of the interim solid waste disposal assessment to the affected owner. The notice shall include:

(1)

The reason an interim solid waste disposal assessment is due and the purpose of the solid waste disposal assessment.

(2)

The total amount levied against the affected parcel.

(3)

The unit of measurement.

(4)

The number of units contained in each affected parcel.

(5)

The date, time and place of a hearing at which any interim solid waste disposal assessments that have not been paid will be confirmed and ratified by the board.

(6)

A statement that any interim solid waste disposal assessment shall be delinquent if not paid and received by the county within thirty (30) days of the hearing.

(7)

A statement that upon becoming delinquent a notice of lien may be recorded in the official records, and the interim solid waste disposal assessment shall be subject to the imposition of a delinquency fee equal to ten (10) per cent of the unpaid amount, plus costs of recording and interest on the unpaid balance due.

(8)

A statement that failure to pay the interim solid waste disposal assessment will cause foreclosure proceedings to be instituted or a subsequent year's solid waste disposal assessment collected on the tax bill to be increased by an equivalent amount, either of which may result in a loss of title to the property.

The notice shall be mailed at least twenty (20) calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The county manager may provide proof of such notice by affidavit.

(c)

Once an interim solid waste disposal assessment becomes delinquent, the county attorney shall file a notice of lien with the clerk of the circuit court for recording in the official records of the county. The notice of lien shall contain the name of the owner and the address, property identification number and legal description as is shown on the tax roll, the amount of the delinquent interim solid waste disposal assessment, any delinquency fee and recording costs, a statement that interest at the highest rate allowable by law is due on the unpaid balance, and the date the interim solid waste disposal assessment became due. A delinquency fee of ten (10) per cent and the accrual of interest on the unpaid balance at the highest rate allowed by law are equivalent to the cost of advancing funds for delinquent assessments and administering the collection thereof; and same shall be imposed and accrue from the time the notice of lien is recorded. Nothing herein shall be construed to require that individual liens or releases be filed in the official records.

(d)

Unless directed otherwise by resolution of the board, if the delinquent interim solid waste disposal assessment is not paid prior to certification of the solid waste disposal assessment roll for the ensuing year, the solid waste disposal assessment for such ensuing year shall be increased by an amount equal to the unpaid interim solid waste disposal assessment and any delinquency fees or costs to record or cancel the notice of lien. In that event, any lien on an affected parcel for the delinquent interim solid waste disposal assessment, together with any delinquency fees and recording costs, shall automatically be relinquished and removed from the affected parcel upon certification of a non-ad valorem roll to the tax collector by the county. On or after the transfer of the lien for delinquent interim solid waste disposal assessment to a solid waste disposal assessment for an ensuing year, the county attorney is authorized and directed to prepare and the chairman of the board is authorized and directed to execute and file of record a notice encompassing all affected parcels which indicates the lien for delinquent interim solid waste disposal assessments on the affected parcels has been removed and an amount equivalent to the payment delinquency, delinquent fees and recording costs has been included in the ensuing year's solid waste disposal assessment for each parcel.

(Ord. No. 93-19, § 4.03, 6-8-93)