1. Upon receipt of such budget by the board of county commissioners, the board of county commissioners shall certify the respective charges contained therein to the county assessor. The county assessor shall enter the amount of the charge or charges on the assessment roll against the claimants and the property or acreage served.
2. The proper officers of the county shall collect the special assessment as other special assessments are levied and collected, and the assessment is a lien upon the property so served and must be collected in the same manner as other assessments are collected.