§ 78-108. Government property.

(a)

In the event EMS tax assessment are levied against government property, the board shall provide EMS tax assessment bills by first class mail to the owner of each affected parcel of government property. The bill or accompanying explanatory material shall include:

(1)

A brief explanation of the EMS tax assessment;

(2)

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

(3)

The number of units contained within the parcel;

(4)

The total amount of the parcel's EMS tax assessment for the appropriate period;

(5)

The location at which payment will be accepted; and

(6)

The date on which the EMS tax assessment is due.

(b)

EMS tax assessment levied against government property shall be due on the same date as all other EMS tax assessment and, if applicable, shall be subject to the same discounts for early payment.

(c)

An EMS tax assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The board shall notify the owner of any government property that is delinquent in payment of its EMS tax assessment within 60 days from the date such tax was due. Such notice shall state that the board will initiate a mandamus or other appropriate judicial action to compel payment.

(d)

All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any mandamus or other action as described herein shall be included in any judgment or decree rendered therein. All delinquent owners of government property against which a mandamus or other appropriate action is filed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the county, including reasonable attorney fees, in collection of such delinquent EMS tax assessment and any other costs incurred by the board as a result of such delinquent EMS tax assessment and the same shall be collectible as a part of or in addition to, the costs of the action.

(e)

As an alternative to the foregoing, an EMS tax assessment levied against government property may be collected as a surcharge on a utility bill provided to such government property in periodic installments with a remedy of a mandamus action in the event of non-payment. The board may contract for such billing services with any utility, whether or not such utility is owned by the county.

(Ord. No. 03-10, § 3.03, 8-5-2003)