§ 152.04 TAX LIEN.
   If the landowner presents a check that is returned “not paid” or “insufficient funds,” or fails to pay the County Highway for curing any non-compliance, then the labor and materials provided by the County Highway Department shall be certified to the County Auditor by the department head for the County Highway Department for the costs the County Highway has incurred to provide the labor and material, including any administrative costs associated therewith that have not been paid. The County Auditor shall place the certified amount on the tax duplicate against the real estate and the amount shall be collected as taxes are generally collected and when collected and deposited into the County General Fund, then subsequently transferred to the County Highway Fund.
(Ord. 2017-16, passed 11-7-2017)