The provisions of Cal. Gov’t Code §§ 39580 to 39585, inclusive, are incorporated in this chapter by reference. The County Auditor shall enter each assessment in 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; and if delinquent, the amount is subject to the same penalties and procedure of foreclosure and sale as is provided for ordinary municipal taxes.
(`78 Code, § 8.24.140.)