A. Assessment Book. The notice of lien, after recording, shall be delivered to the tax assessor of San Mateo County, who shall enter the amount on the county assessment book opposite the description of the particular property, and the amount shall be collected together with all other taxes thereon against the property. The notice of lien shall be delivered to the auditor before the date fixed by law for the delivery of the assessment book to the county board of equalization.

B. Collection. Thereafter, the amount set forth in the notice of lien shall be collected at the same time and in the same manner as ordinary town taxes are collected, and shall be subject to the same penalties and interest and to the same procedure under foreclosure and sale in case of delinquency as provided for ordinary town taxes. All laws applicable to the levy, collection and enforcement of town taxes are made applicable to such assessment. The amount set forth in the notice of lien shall be returned to the town to the fund designated for code enforcement activities. (Ord. 490 § 18 (part), 1996)