§ 92.07 LIABILITY.
   (A)   Except as provided in division (B) below, if the owner of real property fails to pay a bill issued under I.C. 36-7-10.1-3 within the time specified in the ordinance, the department specified in the ordinance shall certify to the County Auditor the amount of the bill, plus any additional administrative costs incurred in the certification. The Auditor shall place the total amount certified on the tax duplicate for the property affected, and the total amount, including any accrued interest, shall be collected as delinquent taxes are collected and shall be disbursed to the general fund of the municipality or county.
   (B)   If the owner of real property fails to pay a bill issued under I.C. 36-7-10.1-3 within the time specified in the ordinance, the municipality or county may bring an action in an appropriate court to collect the amount of the bill, plus any additional costs incurred in the collection, including court costs and reasonable attorney's fees. If the municipality or county obtains a judgment under this division (B), the municipality or county may obtain a lien in the amount of the judgment on any real or personal property of the owner.
(I.C. 36-7-10.1-4)