After any toll or charge becomes delinquent, the board may file in the office of the county recorder of the county in which is situated the land as to which such tolls or charges are delinquent, a list showing:
(a) The names of the owners of the land, if known, and if not known, a statement of that fact.
(b) A description of the land sufficient for identification.
(c) The amounts of tolls and charges which are delinquent.
Upon the filing of the list, the tolls and charges so listed, together with the penalties and interest thereon, shall become a lien upon the land as to which such tolls and charges are delinquent in the same manner and of the same character as the lien of a district assessment.