§ 97.20  FAILURE TO PAY; CERTIFICATION TO AUDITOR.
   If any owner or agent of any owner fails to make payment of the property owner's share of the actual cost for any sidewalks replaced as provided for in §§ 97.11, 97.12, and 97.14, within 60 days of the date of completion of the sidewalk replacement, the Mayor shall cause written return to be made to the County Auditor for an amount equal to the property owner's share of the actual costs of the sidewalk replacement and to enter such amount upon the tax duplicate to become a lien upon such lands from the date of entry, to be collected as other taxes and returned to the city with the general fund.
(`63 Code, § 909.11)  (Ord. 54-73, passed 7-2-73)