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ORDINANCE NO. 2021· 005 the property owner 60 calendar days to bring the account current. The utilities director or his designee shall have the authority to make a final settlement offer in lieu of foreclosure. Such final settlement offer shall never be less than the actual charges for water and sewer services which shall include but not be limited to service availability charges, consumption charges, disconnection or reconnection of service, service charges, and lien fees. It is the intention of this section to allow for forgiveness of some or all of the penalties and interest only, in order to avoid foreclosure. If the attempt to settle the account is not successful then the Department is authorized to seek foreclosure through the county attorney. E. For any water and sewer accounts that have accumulated 24 or more months of unpaid water and or sewer bills as of March 15, 2021, the Department may allow for the waiver of penalties and interest as described below: (1) From March 15,2021 until close of business, 5:30 pm, on June 14, 2021, the County will waive all penalties and interest on any water and sewer accounts that have accumulated over 24 months of unpaid water and or sewer bills. (2) From March 15,2021 until close of business, 5:30 pm, on May 6,2022, the County will waive ninety-percent of all penalties and interest on any water and sewer accounts that have accumulated over 24 months of unpaid water and or sewer bills. In order to qualify for waiver under this subsection, the property owner must sign a payment agreement prior to May 6, 2021. If at any time from March 15,2021 until May 6,2022, the property owner fails to make payments under the payment agreement. the Department is authorized to seek a final settlement and foreclosure through the county attorney as set forth in subsection D above. F. For any impact fee loans provided per section 201.09 of this Chapter that are delinquent as of March 15, 2021, the Department may allow for the waiver of penalties and interest as described below: (1) From March 15, 2021 until close of business, 5:30 pm, on June 14, 2021, the County will waive all penalties and interest on delinquent impact fee loan accounts if the property owner pays the outstanding principle balance in full. (2) From March 15, 2021 until close of business on May 6, 2022, the County will waive ninety-percent of all penalties and interest on delinquent impact fee loan accounts so long as the outstanding principle balance is paid in full. In order to qualify for waiver under this subsection, the property owner must sign a payment agreement prior to May 6,2021. If at any time from March 15, 2021 until May 6, 2022, the property owner fails to make payments under the payment agreement. the Department is authorized to seek a final