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Whenever the owner of any land in the Town becomes delinquent in paying any charges, assessments or taxes, the Town may, in addition to other remedies it may have, certify the delinquent amounts, plus ten percent (10%) thereof to cover administrative expenses, plus reasonable interest on the delinquent amounts accruing from the date they became delinquent, to the County Treasurer, to be collected against the land, and paid over to the Town in the same manner as for ad valorem taxes under Title 31, Article 20, C.R.S. (Prior code 3.04.010)