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53.09 ANNUAL CERTIFICATION OF DELINQUENT ACCOUNTS. <br /> (A) Each year the city staff shall prepare a list of delinquent surface water management service charge accounts, including accrued penalties thereon, in the form of an assessment roll. <br /> (B) On or before October 1December 28 of each year, the City Council shall review the delinquent surface water management service charge assessment roll and adopt an appropriate resolution directing that the assessment roll be certified to the County Auditor as a lien against the premises served and directing that the County Auditor collect the assessment as part of the ensuing year’s tax levy. <br />(Ord. 97-122, passed 7-15-2003; Am. Ord. 08-041, passed 4-5-2011) <br /> <br />Formatted: Underline