After confirmation of the report and assessment list by the city council, a copy shall be provided to the city finance officer and payments may be received by him/her for the amount due until such time as the matter is referred to the county auditor for placement on the tax rolls. On or before the 10th day of August of each year, a certified copy of the confirmed report shall be filed with the Tulare County Auditor for the amounts of the respective assessments against the respective parcels of land as they appear on the roll at the same time and in the same manner as municipal taxes. They shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for property taxes. All laws and ordinances applicable to the levy collection and enforcement of city taxes are made applicable to such special assessments, and the lien of said assessment shall have priority of the taxes with which it is collected. (Prior code § 7928)