In all cases referred to in this chapter which reach the Board for action, either upon appeal of the owner from the ruling of the Building Inspector or upon report of the Building Inspector that the owner fails or refuses to comply with the Inspector's order or direction, the Board shall hear the matter, and if it finds and determines that the building or structure in question is in such a dilapidated or substandard state of disrepair as to constitute a fire or safety hazard, or to be dangerous to life, health or other property, or is a public nuisance, and that the owner of the building or structure has failed or refused to abate the nuisance and has failed or refused to have the building or structure demolished and removed, or has failed or refused to take any other steps as may be necessary to abate the nuisance and remove the hazards found to exist, it may cause the demolition and removal of the building or structure to be done or effect any other remedies as may be necessary to abate the nuisance and remove the hazards and specially assess the cost of the work against the lot or parcel of land on which the building or structure was situated. The assessment shall constitute a specific lien upon the lot or parcel of land, which may be enforced by an action instituted in the name of the town in the nature of an action to foreclose a tax lien as provided by G.S. § 105-374 in the case of ad valorem taxes and local improvement assessments.
(`94 Code, § 4-26)