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For the second quarter July 31 <br />For the third quarter October 31 <br />For the fourth quarter January 31 <br />If the delinquency date falls on a nonbusiness day for the City Hall, the penalties shall be imposed <br />on the next business day, but first crediting payments received on that day. <br />B. Except as otherwise provided in this section, the delinquency penalty shall be imposed upon <br />and added to all unpaid water bills by the City Administrator and mailed in the usual course at the next <br />regular billing date, showing in the same bill the current billing after the first penalty date. <br />C. The Council has noted that, under Subd. 3, section bills are due at the end of the billing <br />month, and accordingly the delinquency charge shall be imposed consistent with the due date of a <br />billing. <br />D. Any amounts due for water charges in excess of 90 days past due, may be collected in a civil <br />action brought for that purpose in the name of the City; or the City Administrator, upon direction by the <br />Council, may certify to the county auditor the amount due, together with the legal description of the <br />premises served, and the City Administrator, in so certifying, shall add to the amount as a separate <br />item, in addition to the delinquency penalty hereinbefore provided, an additional delinquency penalty <br />of eight (8%) percent of the original unpaid amount, inclusive of any previous delinquency penalty. The <br />county auditor shall enter the amount as part of the tax levied on the premises to be collected during <br />the ensuing year. No additional delinquency penalties shall be added to unpaid bills after certification <br />to the county auditor as provided in this subdivision. <br />