§ 7-28. Alternative method of collection.

(a)

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

(1)

The county shall provide fire 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 fire assessment, (2) a description of the unit of measurement used to determine the amount of the fire assessment, (3) the number of units contained within the parcel, (4) the total amount of the fire assessment imposed against the parcel for the appropriate period, (5) the location at which payment will be accepted, (6) the date on which the fire assessment is due, and (7) a statement that the fire 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 fire 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 county shall have the right to foreclose and collect all delinquent fire 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 fire assessment shall become delinquent if it is not paid within thirty (30) days from the date any installment is due. The county or its agent shall notify any property owner who is delinquent in payment of his or her fire assessment within sixty (60) days from the date such assessment was due. Such notice shall state in effect that the county 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 fire 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 fire 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 judgement 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 county or its agent may join in one foreclosure action the collection of fire 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 county and its agents, including reasonable attorneys fees, in collection of such delinquent fire assessments and any other costs incurred by the county as a result of such delinquent fire 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 fire 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 section, and (2) any existing lien of record on the affected parcel for the delinquent fire assessment is supplanted by the lien resulting from certification of the fire assessment roll, as applicable, to the tax collector.

(6)

Notwithstanding the county'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 county officials in sections 7-21—7-26.

(7)

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

(b)

Government property.

(1)

If fire assessments are proposed against government property, the county shall provide fire 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 fire assessment, (2) a description of the unit of measurement used to determine the amount of the fire assessment, (3) the number of units contained within the parcel, (4) the total amount of the parcel's fire assessment for the appropriate period, (5) the location at which payment will be accepted, and (6) the date on which the fire assessment is due.

(2)

Fire assessments imposed against government property shall be due on the same date as all other fire assessments and, if applicable, shall be subject to the same discounts for early payment.

(3)

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

(4)

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 judgement 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 fire assessments and any other costs incurred by the county as a result of such delinquent fire assessments and the same shall be collectible as a part of or in addition to the costs of the action.

(5)

As an alternative to the foregoing, a fire assessment imposed 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 nonpayment. The board may contract for such billing services with any utility, whether or not such utility is owned by the county.

(Ord. No. 97-70, § 9, 12-16-97)

Note— See editor's note, § 7-27.