12 (1) The fence-viewers, upon receiving a notice served under subsection 11 (8), or upon being notified under subsection (10) of that section, shall attend in accordance with such notice, and if satisfied that the adjoining owner or the occupant of the land of the adjoining owner was duly notified under subsection 11 (1) or (6), as the case may be, and has failed to obey the award, the fence-viewers shall, (a) where the adjoining owner or the occupant of the land of the adjoining owner was notified under subsection 11 (1), determine the value of the work done by the owner desiring to enforce the award which is attributable to the adjoining owner and shall prepare a certificate in the prescribed form certifying the default of the adjoining owner and certifying the value of the said work; or (b) where the adjoining owner or the occupant of the land of the adjoining owner was notified under subsection 11 (6), determine the value of the work done by the owner desiring to enforce the award and the portion of that value payable by the adjoining owner and shall prepare a certificate in the prescribed form certifying the default of the adjoining owner and the amount payable by the adjoining owner as that owner’s share of the costs of the work.  R.S.O 1990, c. L.17, s. 12 (1). Costs (2) The fence-viewers shall specify in a certificate under subsection (1) the costs of the proceedings described in that subsection and shall specify either that the adjoining owner or that the other owner pay the costs, or that each of them pay a specified portion of the costs.  R.S.O 1990, c. L.17, s. 12 (2). Idem (3) The fence-viewers shall, in the certificate, certify the amount payable by the adjoining owner as that owner’s share of the costs of the proceedings described in subsection (1) and of the proceedings under section 4, less the portion of that amount payable as fees to the fence-viewers or fees to a land surveyor employed under subsection 8 (5), and the total amount certified under this subsection and subsection (1) shall become payable to the owner desiring to enforce the award.  R.S.O 1990, c. L.17, s. 12 (3). Deposit of certificate (4) Upon preparing a certificate under subsection (1), the fence-viewers shall forthwith deposit the certificate with the clerk of the local municipality within which the land is situate and the provisions of subsections 9 (1) and (2) respecting an award apply with necessary modifications to the certificate.  R.S.O 1990, c. L.17, s. 12 (4). Collection of amount as taxes (5) The clerk of the local municipality in which the land of the adjoining owner is situate shall, upon receiving a certificate prepared under subsection (1) and the award in respect of which the certificate was made, or copies thereof certified by the clerk in accordance with this Act, and upon application in writing by the owner entitled to receive the amount certified, have the total amount certified placed upon the collector’s roll and the amount may be collected in the same manner as taxes, together with interest thereon accruing from the date the application was made at the same rate as late payment charges imposed by the municipality under section 345 of the Municipal Act, 2001 or section 310 of the City of Toronto Act, 2006, as the case may be, in respect of taxes due and unpaid, and is until so collected or otherwise paid a charge upon the land liable for payment thereof and when collected shall forthwith be paid over to the owner entitled thereto.  R.S.O 1990, c. L.17, s. 12 (5); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 30 (2). Payment by treasurer (6) Despite subsection (5), the council of a local municipality may by by-law provide that where a certificate and an award mentioned in that subsection and made in respect of land situate within the municipality, or copies thereof certified by a clerk in accordance with this Act, are deposited with the clerk of the municipality, the treasurer of the municipality may, upon written application therefor, pay to the owner entitled to receive the amount certified, the amount so certified or a portion thereof, where the treasurer is satisfied that the owner is entitled thereto, and where an owner has received the amount certified or a portion thereof under this subsection, the owner is not entitled to make an application or receive an amount under subsection (5).  R.S.O 1990, c. L.17, s. 12 (6). Collection of amount as taxes (7) An amount paid to an owner under subsection (6) shall be placed upon the collector’s roll and may be collected in the same manner as municipal taxes together with interest thereon accruing from the date of payment at the same rate as late payment charges imposed by the municipality under section 345 of the Municipal Act, 2001 or section 310 of the City of Toronto Act, 2006, as the case may be, in respect of taxes due and unpaid, and is until so collected or otherwise paid a charge upon the land liable for payment thereof.  R.S.O 1990, c. L.17, s. 12 (7); 2002, c. 17, Sched. F, Table; 2006, c. 32, Sched. C, s. 30 (3). Notice by treasurer (8) Upon making a payment to an owner under subsection (6), the treasurer shall forthwith notify in the prescribed form the adjoining owner against whom the award is being enforced that the payment has been made.  R.S.O 1990, c. L.17, s. 12 (8). Levy of amount against goods and chattels (9) Instead of having the amount certified placed upon the collector’s roll, or instead of applying for that amount or a portion thereof under a by-law passed under subsection (6), the owner entitled to receive the amount may file a copy of the certificate and of the award in respect of which the certificate was made, certified by the clerk in accordance with this Act, with the clerk of the Small Claims Court of the division in which any part of the land affected by the award is situate, and upon being so filed, the amount may be levied against the goods and chattels and land of the adjoining owner in the same manner as the amount of a judgment of the Small Claims Court may be levied.  R.S.O 1990, c. L.17, s. 12 (9). Section Amendments with date in force (d/m/y) 2002, c. 17, Sched. F, Table - 01/01/2003 2006, c. 32, Sched. C, s. 30 (2, 3) - 01/01/2007