114. Expenses and costs payable by owners

Any sums payable by or recoverable from the owner in respect of expenses or costs incurred by the local authority in the execution of any work shall, subject and without prejudice to the rights of the State, be a first charge on the premises in respect of which such expenses or costs have been incurred.

In addition to any other remedies conferred by this Act any such sum may be recovered by the same means and in like manner as an arrear of rates.

The charge shall attach and the powers and remedies shall become exercisable as from the date of completion of the work and thereafter such powers and remedies may be exercised against the premises or against any movable property or crops for the time being found thereon, notwithstanding any change in the ownership or occupation of the premises subsequent to the said date.