When an owner of real property is responsible to the County for the payment of a tax, fee, or other charge related to or arising out of the ownership or use of the real property, the amount shall be levied, collected, and enforced in the same manner as County real property taxes and have the same priority rights, bear the same interest and penalties, constitute a lien on the real property so assessed, and be treated the same as County real property taxes.
(Bill No. 71-16)