If the private property is not served by municipal utilities or if collection efforts are not successful, the costs may be certified by the City Clerk to the County Treasurer in which the property is located, who shall add the same to the ad valorem taxes assessed against the property, and the cost shall be a lien against the property, until paid and shall be collected in the same manner as ad valorem taxes against the property and, when collected, shall be paid to the city.
(2002 Code, § 94.24)