(A) At the expiration of the time provided in § 93.11, if the owner or occupant has not abated the nuisance, the Board of Public Works and Safety shall cause it to be abated.
(B) The city shall keep an account of all expenses of the removal of rubbish and other material and the cleaning up of premises under the provisions of §§ 93.10 through 93.12(A), and when the work is completed assess the expense of the work and the removal against the owner. The Clerk-Treasurer shall assess the cost and place this assessment on the tax duplicate against the real estate, to be collected in the same manner and at the same time taxes are collected. The amount of the assessment so certified and placed on the tax duplicate is declared a lien upon and against the real estate.
(`81 Code, § 93.12) Penalty, see § 10.99