(A) The city will keep an accurate account of the expenses incurred in carrying out the order and of all other expenses incurred in connection with its enforcement, including specifically, but not exclusively, filing fees, service fees, publication fees, attorney’s fees, appraiser’s fees, witness fees, including expert witness fees, and traveling expenses incurred by the city from the time the order was originally made, and must credit the amount, if any, received from the sale of the salvage, building or structure, and shall report its action under the order, with a statement of moneys received and expenses incurred to the court for approval and allowance.
(B) Thereupon the court shall examine, correct, if necessary, and allow the expense account, and, if the amount received from the sale of the salvage, building or structure, does not equal or exceed the amount of expenses as allowed, the court shall by its judgment certify the deficiency in the amount so allowed to the City Clerk for collection.
(C) The owner or other party in interest must pay the same, without penalty added. If the owner or other party in interest is in default of payment by October 1, the Clerk must certify the amount of the expense to the County Auditor for entry on the tax lists of the county as a special charge against the real estate on which the building or hazardous condition is or was situated, and the same is collected in the same manner as other taxes, and the amount so collected is paid into the City Treasury.
(D) If the amount received for the sale of the salvage or of the building or structure exceeds the expense incurred by the city as allowed by the court, and if there are no delinquent taxes, the court will direct the payment of the surplus to the owner or the payment of the same into court, as provided in this subchapter. If there are delinquent taxes against the property, the court will direct the payment of the surplus to the County Treasurer to be applied on such taxes.
(2001 Code, § 902.21)