(A) After an unsecured building has been boarded and secured, the town’s Board of Trustees shall determine the actual costs of such actions and any other expenses that may be necessary in conjunction therewith including the cost of the notice and mailing. The town’s Clerk-Treasurer shall forward a statement of the actual costs attributable to the boarding and securing of the unsecured building and a demand for payment of such costs, by mail to any property owners and mortgage holders as provided in §§ 151.01 through 151.05 of this chapter. At the time of mailing of the statement of costs to any property owner or mortgage holder, the town shall obtain a receipt of mailing from the postal service, which receipt shall indicate the date of mailing and the name and address of the mailee. If the town boards and secures any unsecured building, the cost to the property owner shall not exceed the actual cost of the labor, materials and equipment required for the performance of such actions. If such actions are done on a private contract basis, the contract shall be awarded to the lowest and best bidder.
(B) When payment is made to the town for costs incurred, the town’s Clerk-Treasurer shall file a release of lien, but if payment attributable to the actual costs of the boarding and securing of the unsecured building is not made within 30 days from the date of the mailing of the statement to the owner of such property, the town’s Clerk-Treasurer shall forward a certified statement of the amount of the costs to the County Treasurer. Once certified to the County Treasurer, payment may only be made to the County Treasurer, except as otherwise provided for in this section. At the time of collection, the County Treasurer shall collect a fee of $5 for each parcel of property, and such fee shall be deposited to the General Fund of the county. The costs shall be levied on the property and collected by the County Treasurer as are other taxes authorized by law. Until fully paid, the costs and the interest thereon shall be the personal obligation of the property owner from and after the date the notice of unsecured building and lien is filed with the County Clerk. In addition, the costs and the interest thereon shall be a lien against the property from the date the notice of the lien is filed with the County Clerk. The lien shall be coequal with the lien of ad valorem taxes and all other taxes and special assessments and shall be prior and superior to all other titles and liens against the property. The lien shall continue until the costs and interest are fully paid.
(C) If the County Treasurer and the town agree that the County Treasurer is unable to collect the assessment, the town may pursue a civil remedy for collection of the amount owing and interest thereon by an action in personam and against the property owner and an action in rem to foreclose its lien against the property. A mineral interest, if severed from the surface owner, shall not be subject to any tax or judgment lien created pursuant to this section. Upon receiving payment, the town’s Clerk-Treasurer shall forward to the County Treasurer a notice of such payment and shall direct discharge of the lien.
(Prior Code, § 5-2-3-3)