Except as provided for in Section 92.07 of this Code of Ordinances, the owner of the premises served, and any lessee or tenant thereof are jointly and severally liable for fees for solid waste collection and disposal. Fees remaining unpaid and delinquent shall constitute a lien upon the property or premises served and shall be certified by the Clerk to the County Treasurer for collection in the same manner as property taxes.
(Code of Iowa, Sec. 384.84)