§ 92.12  LIEN.
   (A)   From and after the effective date of the first performance by the responsible party of any act or service for any owner or owners in connection with the enforcement of this chapter, the Town Council shall have a lien upon the offending private property to the full extent of the value of the ace or acts performed, or the services rendered, or both, in accordance with the fee schedule set forth in § 92.11.
   (B)   The liens shall be perfected in the manner following:
      (1)   By the adoption by the Town Council at any regular or special meeting thereof of an assessment resolution which shall give the name of the owner or owners, a description of the offending private property and the amount of the charges being assessed;
      (B)   The certification of such assessment resolution to the auditor of Hancock County, or Henry County, as the case may be, who by special assessment shall cause the amount thereof to be placed on a tax duplicate for the offending private property subject to collection as in the nature of an additional or supplemental real property tax;
      (3)   Contemporaneously with certification of the assessment resolution to the respective county auditor, the responsible party may additionally elect to render a written statement of the amount due to each offending owner.
(`95 Code, § 61.12)