(a) After the time for filing an appeal to the Board of Zoning Appeals has expired, or thirty (30) days after the issuance of a final decision by the Board of Zoning Appeals, the costs set forth in the notice of assessment shall be reported to the Finance Director, who shall send a statement of the amount thereof to the owner of the property by United States regular mail.
(b) If after thirty (30) days such amount remains unpaid, the Finance Director shall certify the total amount of the expenses, the name of the owner of the land and a sufficient description of the premises to the Wood County Fiscal Officer, to be entered on the tax duplicate, to be a lien on the land from the date of entry and to be collected as other taxes and assessments and returned to the City pursuant to Ohio R.C. 731.54.
(Ord. 2021-16. Passed 7-1-21)