(A) The Board of Trustees shall determine the actual cost of such dismantling and removal of a dilapidated building and of such other expenses as may be necessary in connection therewith, including the cost of notice and mailing, and the Town Clerk-Treasurer shall forward to the property owner by certified mail, with return receipt requested, at the address shown by the current year’s tax rolls in the County Treasurer’s office, and by mailing notice to any mortgage holder as shown by the records in the County Clerk’s office to the last known address of the mortgagee, a statement of such actual cost and demand payment thereof, provided that if the dismantling and removal of the dilapidated building is done on a private contract basis, then it shall be awarded to the lowest and best bidder. If the dismantling and removal of the dilapidated building is done by the town, then the cost to the property owner shall not exceed the actual cost of the labor, maintenance and equipment required for the dismantling and removal of the dilapidated building.
(B) If payment is not made within six months from the date of such mailing, then the Town Clerk-Treasurer shall forward a certified statement of the amount of such cost to the county treasurer of the county in which the property is located, and the same shall be levied on the property and collected by the county treasurer as other taxes authorized by law.
(C) Such cost and the interest thereon shall be a lien against the property from the date the cost is certified to the county treasurer, coequal with the lien of ad valorem taxes and all other taxes and special assessments and prior and superior to all other titles and liens against such property, and such lien shall continue until such cost shall be fully paid.
(Prior Code, § 5-603) Penalty, see § 151.99