The cost of removal and destruction of a diseased elm tree is a lien upon the real estate affected, superior to all other liens and encumbrances except tax liens; provided, that notice has been given as hereinafter described; and further provided, that within sixty (60) days after such cost and expense is incurred, the village or person performing the service by authority of the village, in his own name, files notice of lien in the office of the recorder of deeds of Lake County. The notice shall consist of a sworn statement setting out: a) a description of the real estate sufficient for identification thereof, b) the amount of money representing the cost and expense incurred or payable for the service, and c) the date or dates when such cost and expense was incurred by the village. Upon payment of the cost and expense by the owner of or persons interested in such property, after notice of lien has been filed, the lien shall be released by the village, or person in whose name the lien has been filed, and the release may be filed of record as in the case of filing notice of lien. The cost of such tree removal shall not be a lien upon the real estate affected unless a notice shall be personally served or sent by registered mail to the person to whom was sent the tax bill for the general taxes for the last preceding year on the property, such notice to be delivered or sent not less than thirty (30) days prior to the removal of the tree or trees located thereon. The notice shall contain the substance of this chapter and identify the property, by common description, and the tree or trees affected. (1989 Code)