If payment is not made within 30 days from the day of mailing the statement, the Town Clerk shall forward a certified statement of the amount of the cost to the County Treasurer of the county in which the property is located, and such cost shall be levied on the property and collected by the County Treasurer as other taxes authorized by law. The cost and interest thereon shall be a lien against the property from the date the cost is certified to the County Treasurer, coequal with the lien of ad valorem taxes and all other taxes and special assessments and prior and superior to all other titles and liens against the property, and the lien shall continue until the cost shall be fully paid. At any time prior to collection as provided in this section, the town may pursue any civil remedy for collection of the amount owing and interest thereon. Upon receiving payment, if any, the Town Clerk shall forward to the County Treasurer a notice of such payment and directing discharge of the lien.
(`85 Code, § 15-20)