A. The cost of abatement in front of or upon each parcel of land and the costs incurred by the City in enforcing abatement upon the parcels, including investigations, boundary determination, measurement, clerical and other related costs, constitutes a special assessment against that parcel. After the assessment is made and confirmed, a lien attaches on the parcel upon recordation of the order confirming the assessment in the office of the County Recorder of Kings County, except that if any real property to which such lien would attach has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrance for value has been created and attaches thereon, prior to the date on which the first installment of such taxes as imposed by subsection B would become delinquent, then the lien which would otherwise be imposed by this Section shall not attach to such real property and the costs of abatement and the costs of enforcing abatement, as confirmed, relating to such property shall be transferred to the unsecured roll for collection.
B. Except as provided in subsection A, after confirmation of the report, a copy shall be delivered to the County Assessor and the Tax Collector, who shall add the amount of the assessment to the next regular tax bill levied against the parcel.
C. Except as provided in subsection A, if the County Assessor and the Tax Collector assess property and collect taxes for the City, a certified copy of the report shall be filed with the County Auditor on or before August 10 of each year. The descriptions of the parcels reported shall be those used for the same parcels on the County Assessor's map books for the current year.
D. The County Auditor shall enter each assessment on the County tax roll opposite the parcel of land.
E. The lien of said assessment shall have the priority of the taxes with which it is collected.