(a) If the property owner or his agent fails to comply with the notice to repair, the City of Rocky River shall cause the sidewalks to be reconstructed or repaired. All expenses and labor costs incurred shall be paid out of City funds, with a statement of charges and a proper description of the premises to be sent to the property owner and then to the County Auditor for entry upon the tax duplicate and be a lien upon such lands from and after the date of entry and be collected as other taxes and returned to the City. The assessed cost of repairs shall be as set forth in Ohio R.C. 729.07, 729.08 and 729.09.
(b) In the event the City enters a lien upon the tax duplicate as provided in subsection (a) hereof, the Director of Finance shall certify to the County Auditor for recording such lien in the following manner:
(1) If the amount of construction or repair is equal to or less than 500 square feet, the amount due shall be divided into two semiannual payments and collected within the immediate tax year. The Director of Finance shall add to the amount due interest at the rate of ten percent (10%) but in no event an amount less than twenty-five dollars ($25.00).
(2) If the amount of construction or repair is greater than 500 square feet, the amount due shall be divided into four semi-annual payments, and collected one-half within the immediate tax year, and one-half the next following tax year. The Director of Finance shall add to the amount due interest at the rate of ten percent (10%) per annum, but in no event an amount less than twenty-five dollars ($25.00).