The town council, at a regular meeting, shall consider such expense, and, by resolution, finally determine actual cost of removal and abatement, and assess the same against the lot and block from which said nuisance was removed, and fine the amount charged against the same. Any amount so found due is a special assessment which shall be levied and assessed as such, and be collected in like manner as any other town taxes. (1987 Code § 8.16.060)