§ 70-53. Special assessments for delinquent public utility charges.

Except as provided in section 70-54, on October 15 in each year notice shall be given to the owner or occupant of all lots or parcels of real estate to which utility service has been furnished prior to October 1 by the city utility and payment for which is owing and in arrears at the time of giving the notice. The department in charge of the utility shall furnish the clerk-treasurer with a list of the lots or parcels of real estate for which utility service charges are in arrears, and the notice shall be given by the clerk-treasurer unless the common council authorizes notice to be given directly by the department. The notice shall be in writing and shall state the amount of arrears, including any penalty assessed pursuant to the rules of the utility; that unless the amount is paid by November 1, a penalty of ten percent of the amount of arrears will be added; and that unless the arrears, with any added penalty, are paid by November 15, the arrears and penalty will be levied as a tax against the lot or parcel of real estate to which utility service was furnished and for which payment is delinquent. The notice may be served by delivery to either the owner or occupant personally, or by letter addressed to the owner or occupant at the post office address of the lot or parcel of real estate. On November 16, the officer issuing the notice shall certify and file with the clerk-treasurer a list of all lots or parcels of real estate, giving the legal description, for which notice of arrears was given and for which arrears remain unpaid, stating the amount of arrears and penalty. Each delinquent amount, including the penalty, becomes a lien upon the lot or parcel of real estate to which the utility service was furnished and payment for which is delinquent, and the clerk-treasurer shall insert the delinquent amount and penalty as a tax against the lot or parcel of real estate. All proceedings in relation to the collection of general property taxes and to the return and sale of property for delinquent taxes apply to the tax if it is not paid within the time required by law for payment of taxes upon real estate.

(Ord. of 12-26-2003)

State law reference

Similar provisions, Wis. Stats. § 66.0809.