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mobile/manufactured home communities, which generally are based on lifetime homeowner tenancies, is subject to the constraints having been placed upon the laws and ordinances enacted by units of local government by F.S. ch. 723. The state legislature's intent and preemption of the subject matter and of state regulation of the complex relationship which exists between manufactured home park owners and tenants are set forth in Sections 723.004(1),(2), and (3), which prohibit any units of local government from enacting any laws or ordinances in conflict wlithF.S.ch. 723. D. At any time that an account has 24 months of unpaid water and or sewer charges, staff shall notify the property owner of the County's intention to pursue foreclosure, where applicable. The property owner shall be given 60 days to bring the account current. The Director of Utility Services or his designee shall have the authority to make a settlement offer'in lieu of foreclosure. Such 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, and lien fees. It is the intention of this section to allow for forgiveness of penalties and interest only, in order to avoid foreclosure. If the attempt to settle the account is not successful then staff shall work with the County Attorney's office to perfect the lien (pursue foreclosure). E. For any water and sewer accounts that have accumulated 24 or more months of water and sewer charges as of February 1, 2021, allow for the waiver of penalties and interest as describe herein: From May 1, 2021 until close of business on June 29, 2021, the County will waive all penalties and interest on any water and sewer accounts that have accumulated over 24 months of charges. No payments received after 5:30 p.m. on June 29, 2021 will qualify 90