§ 130.04 COLLECTION OF TAXES, REAL ESTATE, BONDED INDEBTEDNESS, DESTRUCTION OR REMOVAL OF BUILDINGS.
   (A)   Except in any municipality which has adopted a building code with provisions for demolition of unsafe buildings or structures, it shall be unlawful for any person to tear down or remove any building situated on any real estate while there are any delinquent taxes unpaid thereon, or to remove any building situated within the corporate limits of any municipality which has an unpaid bonded indebtedness or which municipality is a part of or all of a school district which has such bonded indebtedness, to a point outside of such municipality, without paying to the County Treasurer, to be deposited by said Treasurer in the bond sinking fund of said municipality, school district or municipality and school district, as the case may be, an amount that bears the same proportion to the total outstanding bonded indebtedness of such municipality, if such municipality has such bonded indebtedness, as the assessed valuation for the preceding calendar year of the building sought to be removed bears to the total assessed valuation of all taxable property in such municipality for the preceding calendar year or, if such school district has such outstanding bonded indebtedness, an amount which is a similar proportion of the assessed valuation of such building sought to be removed to the total outstanding bonded indebtedness of such school district, or both such amounts, as the case may be.
   (B)   Any person so offending shall be guilty of a Class 5 misdemeanor and shall moreover be liable to the county, to be recovered in a civil action, for the amount of all delinquent taxes on such real estate and to such municipality for the amount of said proportion of any outstanding bonded indebtedness of such municipality to be recovered in the name of such municipality and also to such school district for the amount of said proportion of any outstanding bonded indebtedness of such school district to be covered in the name of such school district; provided, that such action may be brought in the name of such county, municipality or school district for such delinquent taxes and also for such proportion or proportions, if the one bringing such action has an interest in any of such taxes or amounts, for the benefit of all those interested in the same. Such proportion of such indebtedness, in either or all of such cases is hereby made and shall be a lien upon such building so removed from such municipality, and said lien and the lien of such taxes shall follow and adhere to such building or the materials thereof wherever situated, or into whatever form the same may be converted.
(Prior Code, § 6-320) Penalty, see § 10.99