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Subd. 8 Mailing Statements of Charges. Statements for the preceding quarterly surface water management service shall be mailed to each customer pursuant to the same procedures as listed under Subsection 1010.11. Subd. 9 Fee Appeal. If a property owner or person responsible for paying the surface water management fee believes that a particular assigned fee is incorrect, such a person may request that the fee be recomputed. Appeals shall be heard by the Council once a year in accordance with the schedule established for credit applications, in established City policy. Subd. 10 Penalties for Delinquent Payments of Fees. A penalty equal to eight percent (8%) of the amount due shall be added to accounts not paid in full on or before the first day of the second month following the billing periods and to each quarterly billing thereafter until the amount of the delinquent account plus accrued penalty is paid in full or otherwise certified to the county auditor as a delinquent account. Subd.11 Collection. Any amounts due for sanitary sewer charges in excess of 90 days past due may be collected in a civil action brought for that purpose in the name of the City; or the City Administrator, upon direction by the Council, may certify to the county auditor the amount due, together with the legal description of the premises served, and the City Administrator in so certifying, shall add to the amount as a separate item, in addition to the delinquency penalty an additional delinquency penalty of eight (8%) percent of the original unpaid amount, inclusive of any previous delinquency penalty. The county auditor shall enter the amount as part of the tax levied on the premises to be collected during the ensuing year. No additional delinquency penalties shall be added to unpaid bills after certification to the county auditor.