The cost paid and incurred by such officer for removing such snow and ice from any paved sidewalk shall be by him/her certified to the Common Council, which shall examine such certificate, and if found to be correct, shall cause the cost as shown thereon to be charged against the lands abutting or bordering such paved sidewalk; and the amount so charged shall forthwith become a lien upon such lands and shall be added to and become and form part of the taxes then next to be assessed and levied upon such lands, and shall be collected and enforced according to law.