(A) Within seven days after any nuisance is removed from any real estate within the town by the Superintendent of the Street Department, the Superintendent shall prepare and file with the Clerk-Treasurer the name of the owner and the real estate from which the nuisance was removed by the town, giving a legal description of the real estate and the name of the owner as it appears on the county tax duplicates and the cost or penalty against the property for removal of the nuisance, all of which shall be certified by the Clerk-Treasurer to the Auditor and Treasurer of the county and by them placed on the tax duplicates of the county and collected as other taxes are collected. The costs and penalties shall remain a lien against the real estate of the owner until they are paid.
(B) After payment of the second installment of taxes has been made, and after the Treasurer of the county has completed the audit and accounting of the taxes and not later than November 30 of any year, the Treasurer of the county shall account and pay to the Clerk-Treasurer all taxes, including the costs or penalties provided for in this chapter so received and paid for the town, which costs or penalties shall be credited to the assessment against the owner as they appear on the records in the Clerk-Treasurer's office.
(Ord. 07-014, passed 11-13-2007)