DISCUSSION
The last Republic Services billing of the 2018-2019 fiscal year was prepared and mailed in February 2019, and all unpaid charges on that billing became delinquent May 1, 2019. Sixty (60) days after the delinquency date, the delinquent amount, plus the associated penalty of 10%, may be filed with the County Auditor. Upon recordation by the County Recorder, the amount submitted by parcel shall be collected at the same time and in the same manner as the County property taxes and shall be subject to the same penalties and to the same procedure for foreclosure and sale as provided for general County taxes.
Prior to the delinquent amount becoming a lien against the property, the individual property owner is notified of the delinquent amount and the date and time of the public hearing. To further ensure that all parties are aware of the potential lien, a notice announcing this hearing date is published in a local newspaper. The report of delinquent accounts is on file and available for review in the office of the City Clerk. An updated report will be available at the June 25, 2019, Sanitary District Board meeting.
In order for the delinquent and unpaid charges to be placed on the County's property tax roll, the Board is required to hold a public hearing on whether to approve the report detailing charges proposed to be collected on the tax roll.