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§ 404.09 PENALTY FOR LATE PAYMENT. <br />Each billing for stormwater utility fees not paid when due shall incur a penalty charge of 10% per <br />billing cycle of the amount past due. <br />(Ord. 07-21, passed 8-23-2021) <br />§ 404.10 CERTIFICATION OF PAST DUE FEES ON TAXES. <br />Each year the City Clerk shall prepare a list of delinquent stormwater utility fee accounts for <br />certification to the County Auditor. The list shall be in the form of an assessment roll and include the <br />amount due, accrued penalties thereon and an administrative fee established by Council resolution, <br />together with the legal description of the premises served. The City Council shall annually review the <br />delinquent water service charge assessment roll and adopt an appropriate resolution directing that the <br />assessment roll be certified to the County Auditor as a lien against the premises served and directing <br />that the County Auditor collect the assessment as part of the ensuing year's tax levy. <br />(Ord. 07-21, passed 8-23-2021) <br />