It shall be the duty of the village board to enforce this chapter and if any person shall fail to comply herewith, the board shall, after five (5) days' written notice by the owner, cause the premises to be mowed and report the cost thereof in writing to the village clerk in the manner provided in section 66.98, Wisconsin statutes. Such charge shall be spread on the tax roll as a special tax to be collected in the same manner as other taxes unless such lands are exempt from taxation. (1968 Code § 9.05)