1. The total cost of the maintenance undertaken by the city or county is assessed ratably against the properties within the planned unit development that have a right of enjoyment of the common open space, and becomes a tax lien on the properties.
2. The city or county, at the time of entering upon the common open space to maintain it, must file a notice of the lien in the appropriate recorder’s office upon the properties affected by the lien within the planned unit development.