Upon completion of such sidewalk improvement the property owner, or his or her agent, as can be found within the limits of the County, shall receive notice of the cost thereof from the Director of Public Service or the Director of Finance by registered or certified mail, or by personal service. Upon failure for 30 days from the construction of such improvement to pay the costs in cash, such failure to pay shall be reported to the Director of Public Service. The Director of Public Service shall make a written return to the County Auditor when sidewalk work is performed by the City, with a statement of the charges, the amount paid for performing such labor, the fees for the service of the notice and return and a proper parcel description of the premises. Such amounts shall be entered upon the tax duplicate for all of the property abounding and abutting the sidewalks thereon and shall be a lien upon such lands from the date of the entry and shall be collected as other taxes and returned to the General Fund. The remedy provided for herein is in addition to any other remedy or penalty provided by law.
(Ord. 88-2004. Passed 7-12-04.)