(a) The notice given by the Administrator shall state not only the remedial action required to be taken, but shall also state that if such action is not taken within the time limits set forth in this Code, the cost of removal or correcting the unlawful feature of the sign may be assessed against the property on which the sign is located, together with the additional five percent for inspection and incidental costs and an additional ten percent penalty for the cost of collection and collected in the same manner as real estate taxes against the property.
(b) In the event that the owner of the premises, or person entitled to the possession or the owner of the sign fails, neglects or refuses to comply with the notice to repair, rehabilitate or demolish the sign to be declared to be unlawful, the owner of the sign, the owner of the premises upon which the sign is located and the person entitled to possession thereof (if other than the owner of the premises), or all or any of them, may be prosecuted for violation of this Code. The Administrator may remove the sign declared to be unlawful.
(c) If it shall be necessary for the Administrator to remove a sign pursuant to the provisions hereof, and it should be practicable to sell or salvage any material derived in the aforesaid removal, he may sell the same at private or public sale at the best price obtainable, and shall keep an account of the proceeds thereof. Such proceeds, if any, shall be deposited in the General Fund of the City, and any differences between the amount so received and the cost of the removal shall be levied as an assessment against the property on which the sign is located, by Council certified to the Auditor of Lucas County, and collected as any other assessment by the City of Toledo. Should the proceeds of the sale of such salvaged material exceed the cost of such removal, the over-plus, if any, shall be paid to the owner of the premises from which such sign was removed, or to the owner of such sign, whichever land whenever proper claim therefor is established.
(d) Each such assessment shall be a lien against each lot or tract of land assessed until paid, and shall have priority over all other liens except general taxes and prior special assessments.
(e) For all purposes hereinafter the owner of the premises shall be presumed to be the owner of all signs thereon, unless the contrary shall appear from facts brought to the attention of the Administrator.
(1952 Code § 43-10-8)