(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witness fees, including expert witness fees and traveling expenses incurred by the city from the time the order was originally made, and shall credit thereon the amount, if any, received from the Sale of the salvage, or Building or structure.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 salvage or property does not equal or exceed the amount of expenses allowed by the court, the court's judgment will certify the deficiency to the City Clerk-Administrator for collection. The Owner or another interested party must pay the deficiency amount by October 1. The city cannot add on a penalty to this amount. If the payment is not made by October 1, the clerk must certify the amount of the deficiency amount to the county auditor to be entered on the county tax lists as a special assessment against the property. The deficiency is collected in the same manner as other taxes. The amount collected by the county must be paid into the city treasury. The city council may provide that the assessment may be paid in five or fewer equal annual installments with interest at 8 percent per year. An alternative to using a special assessment against the property is to recover the costs by obtaining a court judgment against the property Owner.
(C) If the amount received for the Sale of the salvage or the Building exceeds the allowed expenses incurred by the city, and there are delinquent taxes against the property, the court will direct that the excess shall be paid to the county treasurer to be applied to the delinquent taxes. If there are no delinquent taxes, the court will direct the surplus to be paid to the Owner.
(D 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 net proceeds of any Sales of property, fixtures, or salvage must be paid to the persons designated in the judgment in proportion to their interest. Accepting this payment waives all objections to the payment and the proceedings. If any party to whom a payment of damages is made is not a resident of the state, or the place of residence is not known, the party is an infant or under a legal disability, refuses to accept payment, or if it is doubtful to whom the payment should be made, the city may pay the amount to the clerk of courts to be paid out under the direction of the court. Unless there is an appeal to the payment, the deposit with the clerk is considered a payment of the award.
Penalty, see § 10.99