A. Notice To Comply; Numbering By City; Assessment Of Cost: If the owner or lessee of any building fails to place the number on the building or replace the number when replacement is necessary, the city council may cause a notice to be personally served on the owner or lessee, or mailed by registered mail to the owner's last known address, ordering him to place or replace the number. In case of failure to comply with the notice within ten (10) days from date of service, the council shall cause the numbers to be affixed to the property, and assess the cost thereof against the property or premises numbered.
B. Payment Of Bill; Assessed As Special Tax If Unpaid: The city clerk shall mail a bill for the costs to the owner or lessee of the property and, if the bill is not paid within ten (10) days from the mailing of the bill, he shall certify to the county auditor the amounts assessed as a special tax against the several properties, to be collected as other special taxes. (2008 Code § 27-140)