If the certified costs are not paid, the Auditor shall be responsible for the levy of a special assessment against the parcel(s) on which the nuisance was abated and for notifying the Sierra County Tax Collector of such levy. The assessment 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 procedure and sale in case of delinquency as provided for ordinary county taxes. All laws applicable to the levy, collection and enforcement of county taxes shall be applicable to such special assessment; except, that if any real property to which such cost of abatement relates has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrance for value has been created and attaches thereon, prior to the date on which a notice of abatement lien is recorded pursuant to SCC 8.20.120, then such cost of abatement shall not result in a lien against such real property but instead shall be transferred to the unsecured roll for collection. (Ord. 748, eff. 7/6/89)