(A) Certification to County Auditor for collection with property taxes. Except as provided by division (B) of this section, if the landowner fails to pay the sum owing under § 94.24 within the time prescribed, a certified copy of the statement of cost shall be filed in the County Auditor's office, as provided by I.C. 36-7-10-3, and the Auditor shall place the amount claimed on the tax duplicate against the lands of the landowner affected by the work, and the amount shall be collected as taxes are collected and when collected shall be dispersed to the General Fund of the town.
(`86 Code, § 3-4-6)
(B) Alternative collection procedure in the case of nontaxable property. In the event the landowner fails to pay the sum owing under § 94.24 within the time prescribed, but the nature of the landowner and affected property is such that the property is not subject to property taxes, then in lieu of the procedure prescribed under division (A) of this section the Town Council may direct the Town Attorney, in accordance with I.C. 36-1-6-2, to take out and file a lien on the property in favor of the town and in the amount of costs incurred, which lien shall be enforceable and foreclosable in the same manner as other contractor's or worker's liens as provided by law.
(`86 Code, § 3-4-7)
(Ord. 86-C4, passed 7-15-86)