(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 any 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 the municipality, without paying to the County Treasurer, to be deposited by the Treasurer in the Bond Sinking Fund of the 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 the municipality, if the 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 the municipality for the preceding calendar year or, if the school district has outstanding bonded indebtedness, an amount which is a similar proportion of the assessed valuation of the building sought to be removed to the total outstanding bonded indebtedness of the school district, or both such amounts, as the case may be.
(B) Any person so offending shall be guilty of a Class V misdemeanor, and shall moreover be liable to the county, to be recovered in a civil action, for the amount of all delinquent taxes on the real estate, and to the municipality for the amount of the proportion of any outstanding bonded indebtedness of the municipality to be recovered in the name of the municipality, and also to the school district for the amount of the proportion of any outstanding bonded indebtedness of the school district to be covered in the name of the school district; provided, such action may be brought in the name of the county, municipality, or school district for the delinquent taxes and also for the proportion or proportions, if the one bringing the action has an interest in any of the taxes or amounts, for the benefit of all those interested in the same. Such proportion of the indebtedness, in either or all of the cases, is hereby made and shall be a lien upon the building so removed from the municipality, and the lien and the lien of the taxes shall follow and adhere to the building or the materials thereof wherever situated, or into whatever form the same may be converted.
(1990 Code, § 6-319) Penalty, see § 10.99