§ 78-107. Alternative method of collection.

In lieu of using the Uniform Assessment Collection Act, the board may elect to collect the EMS tax assessments by any other method which is authorized by law or under the alternative collection method provided by this section:

(1)

The board shall provide EMS tax 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:

a.

A brief explanation of the EMS tax assessment;

b.

A description of the unit of measurement used to determine the amount of the EMS tax assessment;

c.

The number of units contained within the parcel;

d.

The total amount of the EMS tax assessment levied against the parcel for the appropriate period;

e.

The location at which payment will be accepted;

f.

The date on which the EMS tax assessment is due; and

g.

A statement that the EMS tax 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 the levy of the EMS tax 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 EMS tax 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. An EMS tax 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 EMS tax 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 EMS tax 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 EMS tax 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 EMS tax 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 EMS tax assessments and any other costs incurred by the board as a result of such delinquent EMS tax 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 EMS tax 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 EMS tax 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 coordinator shall have the same power and authority to correct errors and omissions as provided to him or other county officials in section 78-87.

(7)

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

(Ord. No. 03-10, § 3.02, 8-5-2003)