Answer:
The Seller
Step-by-step explanation:
Delinquent Sewer Assessment refers to the skipped assessment, and in that case the authority has the right to recover the total amount of 22 pending assessments.
This provides for clear liability to pay even the amount in arrears.
In that case, when the property under consideration has some attached sewer assessment, then the person who was holding such property that is the seller, shall be held liable for the arrears in due for such assessment.
As the arrears are attached to the time period of the previous owner, it is related to him only.