Assessable costs assessed against a responsible party not paid when due, including late payment fees, shall constitute a lien upon the real party of the responsible party in the jurisdiction, from which or related to which the public safety or fire emergency incident occurred. Such lien shall be the same character and effect as the lien created by the jurisdiction's charter for real property taxes and shall include accrued interest and penalties. The Treasurer shall, prior to March 1 of each year, certify to the Assessor, the fact that such assessable costs are delinquent and unpaid. The Assessor shall then enter the delinquent amount on the next general ad valorem tax roll as a charge against the affected property, and the lien thereon shall be enforced in the same manner as provided and allowed by law for delinquent and unpaid real property taxes.
(Ord. 43, passed 4-14-03) Penalty, see § 10.99