The general manager or designee shall review, on a quarterly basis, all customer accounts containing delinquent sums and shall prepare a list of all customer accounts which contain sums that have been delinquent for more than 60 days and may certify all such delinquencies to the Snohomish County auditor and have the same declared a lien against such property in accordance with RCW 57.08.081. [Res. 677 § 13, 2011.]