A. The owner of the property identified in the notice of assessment shall be personally liable for the amount of the assessment, and shall pay the same in full within twenty (20) days after the mailing of the notice.

B. The assessment shall be a lien against each lot or tract of land until paid and shall have priority over all other liens except general taxes and prior special assessments.

C. If the amount remains unpaid, the Town Treasurer may certify the amount of the assessment to the Garfield County Treasurer, to be placed upon the tax list for the current year and to be collected in the same manner as other taxes are collected, as provided in § 35-5.5-109(5)(a), C.R.S. All of the laws of the state of Colorado concerning the assessment and collection of general property taxes, including the laws regarding the sales of property taxes, including the law regarding the sales of property for taxes and the redemption thereof, shall apply to and have full effect for the collection of any such assessments.