(A) For the purpose of this section, the act by the city of granting an application for a building permit, and the subsequent issuance of the permit, are deemed improvements to real estate and the act by the owner of real estate of employing or entering into an agreement with a contractor or other person for construction requiring a building permit shall be deemed an appointment of the contractor or other person as the agent of the owner for the purpose of applying for the permit and incurring fees therefor, and the owner and the agent shall be jointly and severally liable for payment thereof.
(B) When the fee for a building permit has been determined, a statement shall be prepared by the city and mailed to the owner. If the fee remains unpaid for a period of more than 30 days after mailing, the city may collect the same in a civil action or, in the alternative and at the option of the city, as otherwise provided in this section.
(C) Each such account is hereby made a lien upon the premises improved. All accounts which are more than 45 days past due may, when authorized by resolution of the Commission, be certified by the City Clerk to the County Auditor, and the City Clerk, in so certifying, shall specify the amount thereof, the description of the premises improved and the name of the owner thereof. The amount so certified shall be extended by the Auditor on the tax rolls against the premises in the same manner as other taxes, and collected by the County Treasurer and paid to the city along with other taxes.