Failure to pay for repairs -- Lien on company's property

(1) In the event of the refusal of any company to pave, repave, or repair as required in this section when so directed, upon the paving or repaving of any street upon which the company's track is laid, the municipality may: (a) pave, repave, or repair the street; and (b) collect the cost and expense of the paving, repaving, or repairing by levy and sale of any property of the company in the same manner as special taxes are collected. (2) The municipality may levy special taxes, for the purpose described in Subsection (1)(b) or repairing of the railway, upon: (a) all as one property: (i) the track, including the ties, iron, roadbed, right of way, sidetracks, and appurtenances; and (ii) buildings and real estate belonging to the company and used for the purpose of the railway business; or (b) the parts of the track, appurtenances, and property as may be within the district paved, repaved, macadamized, or repaired. (3) (a) The municipality may record the levied special taxes described in Subsection (2) as a political subdivision lien, as that term is defined in Section 11-60-102, upon the levied property, in accordance with Title 11, Chapter 60, Political Subdivision Lien Authority. (b) Any mortgage, conveyance, pledge, transfer, or encumbrance of the property or of any rolling stock or personal property of the company that the company creates or suffers is subject to the lien. (c) If the lien amount is not paid in full in a given year: (i) by September 15, the municipality shall certify any unpaid amount to the treasurer of the county in which the liened property is located; and (ii) the county treasurer shall include the certified amount on the property tax notice required by Section 59-2-1317 for that year.