The owner shall pay such fees as are charged in accordance with Section 680.04 to the Village Treasurer within 15 days after receipt of such statement of costs to avoid further cost or penalty. Any payment so received shall be restored to the appropriation from which such cost was paid. If the fee is not paid when due, the Treasurer shall certify to the County Auditor the proceedings taken under this chapter, together with a statement of the charges for such services as listed in Section 680.04 and a legal description of the premises. Such amounts shall be entered upon the tax duplicate and shall be a lien upon such lands from the date of entry and shall be collected as other taxes and returned to the General Fund as provided by Ohio R.C. 731.54.