§ 66-247. Sworn statement of costs to be filed in mortgage office; effect thereof; penalties.

If the full amount due the city under this article is not paid by the owner within ten days after the extinguishing of the fire, as set forth in sections 66-245 and 66-246, the superintendent of fire of the fire department, or his duly authorized representative, shall cause to be recorded in the mortgage office of the parish a sworn statement showing the cost and expense incurred in extinguishing the fire, which cost shall include all costs for personnel, supplies, materials, use of equipment and other costs necessary for the extinguishment of such fire, and the date and property on which such fire was extinguished, as well as the name of the owner thereof, and the recordation of such sworn statement shall constitute a lien and privilege on the property and shall remain in full

force and effect for the amount due in principal and interest, plus costs of court, if any, for collection, until final payment has been made. These costs shall be received and confirmed by the bureau of accounting, department of finance. Such costs and expenses shall be collected in the manner fixed by law for the collection of taxes; and further, shall be subject to a delinquent penalty of ten percent if they are not paid in full on or before the date the tax bill upon which the charge appears becomes delinquent. Sworn statements recorded in accordance with the provisions hereof shall be prima facie evidence that all legal formalities have been complied with and that the cost of extinguishing the fire has been properly computed and assessed, and shall be full notice to every person concerned that the amount of the statement, plus interest, constitutes a charge against the property designated or described in the statement, and that such charge is due and collectible as provided by law.

(Code 1956, § 28-18.5)