10-11-4. Costs of removal to be included in tax notice.
(1) A municipality may certify to the treasurer of the county in which a property described in Sectionis located, the unpaid costs and expenses that the municipality has incurred under Sectionwith regard to the property. 10-11-3 10-11-3
(2) If the municipality certifies with the treasurer of the county any costs or expenses incurred for a property under Section, the treasurer shall enter the amount of the costs and expenses on the assessment and tax rolls of the county in the column prepared for that purpose. 10-11-3
(3) If current tax notices have been mailed, the treasurer of the county may carry the costs and expenses described in Subsectionon the assessment and tax rolls to the following year. (2)
(4) After entry by the treasurer of the county under Subsection: (2) the amount entered is a nonrecurring tax notice charge that constitutes a political subdivision lien, as those terms are defined in Section, upon the property in accordance with; and 11-60-102 Title 11, Chapter 60, Political Subdivision Lien Authority the treasurer of the county in which the property is located shall collect the amount entered at the time of the payment of general taxes. Notwithstanding Subsection, the municipality may pursue judicial foreclosure to enforce the lien rather than relying on a tax sale. (7) If the municipality pursues judicial foreclosure under this Subsection: (4)(b) the municipality shall record the lien in the office of the recorder of the county in which the liened property is located; and the priority date of the lien, for the purpose of the judicial foreclosure, is the date on which the municipality records the lien.
(5) Upon payment of the costs and expenses that the treasurer of the county enters under Subsection: (2) the lien described in Subsectionis released from the property; (4) the municipality shall record a release of the lien in the office of the recorder of the county in which the liened property is located; and the treasurer shall acknowledge receipt upon the general tax receipt that the treasurer issues.
(6) If a municipality certifies unpaid costs and expenses under this section, the treasurer of the county shall provide a notice, in accordance with this Subsection, to the owner of the property for which the municipality has incurred the unpaid costs and expenses. (6) In providing the notice required in Subsection, the treasurer of the county shall: (6)(a) include the amount of unpaid costs and expenses that a municipality has certified on or before July 15 of the current year; provide contact information, including a phone number, for the property owner to contact the municipality to obtain more information regarding the amount described in Subsection; and (6)(b)(i) notify the property owner that: unless the municipality completes a judicial foreclosure under Subsection, if the amount described in Subsectionis not paid in full by September 15 of the current year, any unpaid amount will be included on the property tax notice required by Section; and (4)(b) (6)(b)(i) 59-2-1317 the failure to pay the amount described in Subsectionhas resulted in a lien on the property in accordance with Subsection. (6)(b)(i) (4) The treasurer of the county shall provide the notice required by this Subsectionto a property owner on or before August 1. (6) If the municipality pursues judicial foreclosure under Subsectionand completes the judicial foreclosure, before any tax sale proceedings on a property described in Subsection, the treasurer of the county shall remove from the assessment roll any costs or expenses that the treasurer added to the assessment roll under Subsection. (4)(b) (1) (2)
(7) If the amount described in Subsectionis not paid in full in a given year, by September 15, the county treasurer shall include any unpaid amount on the property tax notice required by Sectionfor that year. (6)(b)(i) 59-2-1317
(8) This section does not apply to any public building, public structure, or public improvement.