(A)(1) The legislative authority of a municipal corporation that has established a rate or charge, payable to the municipal corporation, for the provision of collection or disposal services for garbage, ashes, animal and vegetable refuse, dead animals, or animal offal may certify to the county auditor, by ordinance, the amount of the rate or charge that has not been paid in accordance with applicable requirements by a person using the collection or disposal services, when either of the following applies:

(a) The unpaid amount is equal to or greater than two hundred fifty dollars; or

(b) The unpaid amount is equal to or greater than the applicable annual rate or charge imposed by the municipal corporation upon the person using the collection or disposal services, regardless of the actual cost incurred by the municipal corporation in providing the collection or disposal services.

(2) The amount certified shall be a lien on the person’s property to which services are provided, placed on the tax list in a separate column, collected as other taxes, and paid into the general fund of the municipal corporation.

(B) A municipal corporation that, on or before October 17, 2019, collected all rates or charges for such services in a manner consistent with the collection of other taxes, rather than making that rate or charge payable to the municipal corporation, may continue to collect amounts in such manner without being subject to the limitation in division (A)(1) of this section.