If the city does not file a lien to recover costs per section 18-107(A)(1) of this code, then the city may assess the amount of such costs against the
property for which such costs were incurred. Upon certification by the city agency
incurring such cost of the assessment amount due and owing reasonably related to the
city's actual cost, the tax collector shall add the amount of such assessment to the
extent unpaid to the taxes due on such real estate and such amount shall become part
of the taxes to be collected at the same time and shall bear interest at such rates
and in such manner as provided for delinquent taxes in accordance with the general
statutes. Any amount added to the assessment under this section shall constitute a
lien upon the property for which such costs were incurred, from the date such amount
was due. Each such lien may be continued, recorded, and released in the manner provided
by the general statutes for continuing, recording, and releasing property tax liens.
Each such lien may be enforced in the same manner as property tax liens.
(Ord. No. 15-19, 10-28-19)
State Law reference—
Similar provisions, G.S. §§ 12-169b, 49-34, 49-35, 49-73b.