§ 21-90. Charges to appear as separate item on tax bill; collection of charges.
Latest version.
The charges set forth in the report, as confirmed, shall appear as a separate item
on the tax bill. The charge shall be collected at the same time and in the same manner
as ordinary county ad valorem property taxes are collected and shall be subject to
the same penalties and the same procedure and sale in case of delinquency as provided
for such taxes. All laws applicable to the levy, collection and enforcement of county
ad valorem property taxes shall be applicable to such charge; except that if the real
property to which such charge relates has been transferred or conveyed to a bona fide
purchaser for value, or if a lien of a bona fide encumbrancer for value has been created
and attaches thereon, prior to the date on which the first installment of such taxes
would become delinquent, the charge confirmed pursuant to this section shall not result
in a lien against such real property but instead shall be transferred to the unsecured
roll for collection.
