The annual charge for sewer user services shall become a special assessment and lien against the real property, which assessment may be collected at the same time and in the same manner as ordinary municipal 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 municipal taxes. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to such sewer service user charges, as authorized by Health and Safety Code Part 3, Chapter 6, Article 4, Section 5470 et seq. (Ord. 1030 § 2(5), 2018; Ord. 594 § 10, 1978)