If statements for work done have not been paid within sixty days after mailing, the Clerk-Treasurer shall make a written return to the County Auditor of the action under Section 945.06 and this section, with a statement of the charges and a proper description of the premises. Such amount, when allowed, shall be entered upon the tax duplicate and be a lien upon such lands from and after the date of entry and shall be collected as other taxes and returned to the Municipality and deposited in the General Fund.