§ 313-19. Enforcement.

(a)

Upon an assessment becoming final and after the expiration of time for all proper appeals, the city solicitor shall, by request of the treasurer on behalf of the city, bring or cause to be brought an action to enforce the payment of the assessment in any court of competent jurisdiction against any party liable for payment.

(b)

All final assessments no longer subject to appeal shall be collectible as any other debts owed to the city.

(c)

Revocation of License.

(i)

Upon an assessment becoming final and after the expiration of time for all proper appeals, the treasurer may, at his or her discretion, revoke any license granted under the Cincinnati Municipal Code to an advertising host responsible for payment of such assessment upon seven days' notice to the license holder.

(ii)

Licenses subject to revocation shall include outdoor advertising sign permits granted under chapter 895 of the Cincinnati Municipal Code.

(d)

A final assessment no longer subject to appeal may be reduced to a lien on all real or personal property of the taxpayer or other responsible party.

(e)

Any credit, refund, or other money due to be paid by the city or any division thereof to a person who is liable for the payment of a final assessment shall be offset by such liability and paid to the treasurer in satisfaction of the same.

(f)

Enforcement Not Limited.

(i)

No authority granted to the treasurer or any other officer of the city by any other provision of the Cincinnati Municipal Code shall be limited by virtue of not being included in this section.

(ii)

Remedies available to the treasurer for the enforcement of this chapter shall not be limited by virtue of not being included in this section.

(iii)

The exercise of one form of remedy by the treasurer shall not preclude the concurrent or successive use of another remedy.

(Ordained by Emer. Ord. No. 167-2018, § 1, eff. July 1, 2018)