After confirmation of the report, a certified copy of the same shall be filed with the County Assessor on or before August tenth of each year. The descriptions of the parcels reported shall be those used for the same parcels on the County Assessor’s Map Book for the current year. The County Assessor shall enter each assessment on the County Tax Roll opposite the parcel of land. The amount of the assessment shall be collected at the time and in the manner of ordinary municipal taxes. If delinquent, the amount is subject to the same penalties and procedures of foreclosure and sale provided for ordinary municipal taxes. As an alternative method, the County Tax Collector, in his discretion, may collect the assessments without reference to the general taxes by issuing separate bills and receipts for the assessments. Laws relating to the levy, collection and enforcement of County taxes shall apply to such special assessment taxes. (Ord. 6430 § 1 (part); March 6, 2018.)