(a) An accounting for the cost of abating the nuisance shall be made by the county commission. A copy of the account shall be mailed to the owner of the real property at least five days prior to the account being considered by the commission. (b) At the time fixed for considering the account, any objections which may be raised by any owner of the real property liable to be assessed for the work of abating the nuisance shall be considered by the county commission. The county commission may make modifications to the account as it deems necessary, after which by resolution the account shall be confirmed. (c) The cost for abating the nuisance on the real property shall constitute a lien on the property for the amount of the assessments. After confirmation of the report, a copy shall be turned over to the county revenue commissioner. (d) The county revenue commissioner shall add the amounts of the respective assessments to the next regular bills for taxes levied against the real property. Thereafter, the amounts shall be collected at the same time and in the same manner as ordinary county taxes are collected and shall be subject to the same penalties and the same procedures under foreclosure and sale in the case of delinquency as provided for ordinary county taxes.
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