Whenever it is necessary for the county to provide for the removal and burning of any tree under the procedures prescribed in this chapter, the chief administrative officer shall file with the director of the department of finance a certified statement of the cost thereof together with proof of service of the order or notice above described. The cost of such removal and burning together with the cost of publication, if any, shall thereupon become a charge and lien against the land described in the order or notice and may be collected in the same manner and subject to the same penalties as ordinary taxes. (Mont. Co. Code 1965, § 113-9; 1973 L.M.C., ch. 11, § 1.)