The city shall collect the special tax beginning with the 2000-2001 fiscal year in the same manner, on the same dates, and subject to the same penalties and interest as established by law for other charges and taxes fixed and collected by the county on behalf of the city. The special tax, together with all penalties and interest thereon, shall constitute a lien upon the parcel upon which it is levied until it has been paid, and shall constitute a personal obligation of the owners of the parcel on the date the tax is due.
(`83 Code, § 3.41.090) (Ord. 2000-07(A), § 1, 2000)