(a) Whenever the city shall have performed any work or paid any necessary expenses in connection with any work done in the removal or abatement of any nuisance, it shall be the duty of the Mayor or his designated agent to immediately prepare and deliver or mail to the owner of the property upon which the nuisance was located an itemized statement in the form of an affidavit, duly sworn to, of all such work performed and all costs and expenses incurred and paid by the city in connection therewith. Said statement shall be sent to the owner of said property if his true address is known; if not, said statement shall be sent to the owner of record according to the last official tax roll of the city at the address carried in connection therewith. Such affidavit, among other things and provisions, shall contain the following:
(1) Name and address of owner, and name and address of tenant or agent of property, if known, and if unknown recite the fact;
(2) Description of the property sufficient to identify same, and where property has been subdivided a description by lot and block number of any particular subdivision, or the description as per the map of the city;
(3) Statement of the action of the city;
(4) Itemized statement of the work done and performed, together with the cost thereof opposite each item; and
(5) Statement of payment made by the city to other parties, and to whom made, or reasonable charges by any concerned city department.
(b) Upon delivery or mailing of the statement and affidavit provided for above, the city shall be entitled to the payment of the aggregate amount so expended, or reasonable charges for city work, or costs paid, as therein set forth. Should the owner fail or refuse to pay the amount due within thirty (30) days thereafter, the affidavit containing the information as set out hereinabove, signed by the Mayor, shall be filed with the county clerk. Such statement, when filed, shall constitute a lien upon the property on which the expense was incurred, second only to tax liens and liens for street improvements, and the amount remaining unpaid on said statement shall accrue interest at the rate of ten percent (10%) per annum from the date of expenditure by the city, or from the date that the city itself performed such work and incurred said expense, as provided for in V.T.C.A., Health & Safety Code, §§ 342.006 - 342.007.