How are other municipal charges initiated?

• A. By emergency decree created by council.
• B. By simple notice to the owner.
• C. By ordinance to initiate a charge; charges must be certified to the Tax Collector by resolution.
• D. By private agreement with the owner.

Answer: (C)

Initiation of other municipal charges must come from formal governing body action through an ordinance, with the specific charge then certified to the Tax Collector by a resolution. This ensures there is clear legal authority and official documentation before the Tax Collector can collect the charge or place it on the tax roll.

An emergency decree isn’t the normal path for these charges, and a simple notice to the owner doesn’t create a binding, enforceable charge. A private agreement with the owner also wouldn’t establish a blanket, municipal-wide basis for collection. The established process—adopt an ordinance and certify the charge by resolution to the Tax Collector—provides the proper statutory framework for collection.