The charges set forth in the report, as confirmed, shall appear as a separate item on the tax bill. The charges shall be collected at the same time and in the same manner as ordinary County ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for such taxes. All laws applicable to the levy, collection, and enforcement of County ad valorem property taxes shall be applicable to such charges, except that if the real property to which such charges relate has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer or value has been created and attaches thereon, prior to the date on which the first installment of such taxes would become delinquent, then the charge conformed pursuant this chapter shall not result in a lien against such real property but, instead, shall be transferred to the unsecured roll for collection. (§ 1, Ord. 766, eff. October 5, 1976, as amended by § 2, Ord. 1209, eff. October 16, 1997)