(A) If the person to whom the notice is issued fails to abate the nuisance or in any other way fails to comply with the notice, the town may take action as is necessary to abate the nuisance and the costs of abating the nuisance shall be charged to the person to whom the notice is issued, or to anyone who has a substantial property interest in the property.
(B) (1) Upon abatement of the nuisance by the town, the Clerk-Treasurer shall make a certified statement of the actual cost incurred by the town in the abatement, which certified statement shall include administrative expenses.
(2) The certified statement shall be delivered to the owner, lessee or occupier of the real estate or property by registered mail.
(3) If the responsible party fails to pay the amount certified on the statement within 10 days after receipt of the statement, a certified copy of the statement shall be filed in the office of the auditor of Steuben County, and the amount contained thereon shall be added to the tax duplicate of the property effected by the work.
(1996 Code, § 6-100)