(A) The City Council shall keep an accurate account of the expenses incurred in carrying out the order and of all other expenses theretofore incurred in connection with its enforcement, including specifically, but not exclusively, filing fees, service fees, publication fees, appraisers’ fees, witness fees, including expert witness fees and traveling expenses incurred by the city from the time the order was originally made, and shall credit thereon the amount, if any, received from the sale of the salvage, or building or structure.
(B) If the amount received from the sale of the salvage or of the building or structure does not equal or exceed the amount of expenses as allowed, the owner or other party in interest shall pay the same. If in default of payment by October 1, the City Clerk-Administrator shall certify the amount of the expense to the County Auditor for entry on the tax lists of the county as a special charge against the real estate on which the building is or was situated, and the same shall be collected in the same manner as other taxes and the amount so collected shall be paid into the city treasury.
(C) If the amount received for the sale of the salvage or of the building or structure exceeds the expense incurred by the city and if there are no delinquent taxes, the surplus shall be paid to the owner. If there are delinquent taxes against the property, payment of the surplus shall be paid to the County Treasurer to be applied on such taxes.
(1990 Code, § 502.060) Penalty, see § 10.99