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NEW BUSINESS -11A <br />r <br />-ARPEN HILLS <br />MEMORANDUM <br />DATE: January 12, 2026 <br />TO: Honorable Mayor and City Councilmembers <br />Jessica Jagoe, City Administrator <br />FROM: Joua Yang, Finance Director <br />Amy LaMere, Accounting Clerk <br />SUBJECT: Adopting and Confirming Quarterly Special Assessments for Delinquent Utilities <br />Budgeted Amount: Actual Amount: Funding Source: <br />Council Should Consider <br />Motion to approve, table or deny the following: <br />• Resolution 2026-004 certifying delinquent utilities to Ramsey County. <br />Background <br />Delinquent utility amounts are certified to Ramsey County quarterly. A list of utility accounts <br />with a delinquent balance was compiled, and notices dated December 5, 2025 were mailed. <br />These customers were informed of their delinquent status and were asked to make payment of <br />the delinquent balance by January 6, 2026. Utility accounts with an unpaid delinquent balance <br />would be certified to Ramsey County to be added to property taxes payable in 2027. The <br />certification amount is equal to the unpaid delinquent balance plus an eight percent penalty. <br />The list of remaining delinquent utility accounts is attached. The City will request that Ramsey <br />County levy the delinquent balances against the respective properties. <br />Attachments <br />Attachment A: Resolution No. 2026-004 and Delinquent Utility Accounts List <br />Page l of 1 <br />