§ 86-294. Delinquent accounts.

(1)

The Village Board of the Village of Mukwonago adopts W.S.A. § 66.0821(4)(d), by reference.

(2)

Procedure:

(a)

The village clerk/treasurer shall, before October 15 of each year, compile a list of all lots or parcels for which stormwater charges are still owed for service supplied in the year preceding October 1.

(b)

On October 15 in each year, notice shall be given by the village clerk/treasurer to the owner or occupant of all lots or parcels of real estate to which stormwater service has been furnished prior to October 1 and payment for which is owing and in arrears at the time of giving such notice. Such notice shall be in writing and shall state the amount of such arrears, including any penalty assessed pursuant to the rules of the utility district; that unless the delinquent account is paid by November 1 thereafter, a penalty of ten percent of the amount of such arrears will be added thereto; and that unless arrears, with any such added penalty, shall be paid by November 15 thereafter, the same will be levied as a tax against the lot or parcel of real estate to which stormwater service was furnished and for which payment is delinquent. Such notice may be served by delivery to either such owner or occupant personally or by letter addressed to such owner or occupant at the post office addresses of such lot or parcel of real estate. On November 16 the village clerk/treasurer shall certify and file with the clerk/treasurer a list of all lots or parcels of real estate, giving the legal descriptions thereof, to the owners or occupants of which notice of arrears in payment were given as above specified and which arrears still remain unpaid, and stating the amount of such arrears together with the added penalty thereon as herein provided.

(c)

Each delinquent amount for stormwater service, including penalty, shall thereupon become a lien upon the lot or parcel of real estate to which the stormwater service was furnished and payment for which is delinquent, and the village clerk/treasurer shall insert the same as a tax against such 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 shall apply to said delinquent tax if the same is not paid within the time required by law for payment of taxes upon real estate.

(Ord. No. 789, § II, 3-7-06)