If the nuisance is not abated within ten days in compliance with the notice, the City Council shall cause the nuisance to be abated and shall recover the actual cost thereof, plus an additional 25% of such expenditure, by civil action against the person or persons served; or, if service has been made upon the record owner, as shown on the records of the County Auditor by ordering the Clerk-Administrator to extend such sum, plus 25% thereof as a special tax against the property upon which the nuisance existed and to certify the same to the County Auditor for collection in the same manner as taxes and special assessments are certified and collected.
(1990 Code, § 1503.070)  Penalty, see § 10.99