The amounts to be assessed upon private property shall be assessed and collected like ordinary taxes at the next general tax assessment following their expenditure, and shall be a lien on said land, including buildings and improvements thereon, in the same manner and with the same effect as is provided in the case of other taxes, and shall be subject to the provisions relative to abatement and appeal.
Source. 1985, 72:1, eff. July 1, 1985.