§ 78-22. Alternative method of collection.  


Latest version.
  • In lieu of utilizing the Uniform Assessment Collection Act, the county may elect to collect the service assessments by any other method which is authorized by law or under the alternative collection method provided in this section:

    (1)

    The board shall provide service assessment bills by first class mail to the owner of each affected parcel of property, other than government property. The bill or accompanying explanatory material shall include (1) a brief explanation of the service assessment, (2) a description of the unit of measurement used to determine the amount of the service assessment, (3) the number of units contained within the parcel, (4) the total amount of the service assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the service assessment is due, and (7) a statement that the service assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments.

    (2)

    A general notice of the lien resulting from imposition of the service assessments shall be recorded in the official records of the county. Nothing herein shall be construed to require that individual liens or releases be filed in the official records.

    (3)

    The board shall have the right to foreclose and collect all delinquent service assessments in the manner provided by law for the foreclosure of mortgages on real property or appoint or retain an agent to institute such foreclosure and collection proceedings. A service assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The board or its agent shall notify any property owner who is delinquent in payment of his or her service assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the board or its agent will either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent service assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or (2) cause an amount equivalent to the delinquent service assessment, not previously subject to collection using the uniform method under the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year.

    (4)

    All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the county may be the purchaser to the same extent as any person. The board or its agent may join in one foreclosure action the collection of service assessments against any or all property assessed in accordance with the provisions hereof. All delinquent owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the board and its agents, including reasonable attorney fees, in collection of such delinquent service assessments and any other costs incurred by the board as a result of such delinquent service assessments and the same shall be collectible as a part of or in addition to, the costs of the action.

    (5)

    In lieu of foreclosure, any delinquent service assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the owner in the manner required by the Uniform Assessment Collection Act and this article, and (2) any existing lien of record on the affected parcel for the delinquent service assessment is supplanted by the lien resulting from certification of the assessment roll, as applicable, to the tax collector.

    (6)

    Notwithstanding the board's use of an alternative method of collection, the county administrator shall have the same power and authority to correct errors and omissions as provided to him or other county officials in section 78-18.

    (7)

    Any board action required in the collection of service assessments may be by resolution.

(Ord. No. 2004-03, § 3.02, 7-6-2004)