557.08 COLLECTION OF COSTS.   
   If the last known address of the owner is unknown and cannot with reasonable diligence be determined, or if the owner fails to pay the statement of costs within thirty days after deposit in the mail the following actions may be taken:
   (a)   The proper City official may certify the total costs, together with a proper description of the lot or parcel of land to the County Auditor who shall place the costs upon the tax duplicate. The costs shall be a lien upon such lot or parcel of land from and after the date of entry, and such costs shall be collected as other taxes and returned to the City, and /or
   (b)   The City may commence a civil action to recover the total costs from the owner.
      (Ord. 95-6134. Passed 4-25-95.)