A. The amount of the cost of such repairs, alterations or improvements; or vacating and closing; or removal or demolition by the building inspector, shall be assessed against the real property upon which such cost was incurred unless such amount is previously paid. Upon certification by the City of Kettle Falls Treasurer to the Stevens County Treasurer, the county treasurer shall enter the amount of such assessment upon the tax rolls against the property for the current year and the same shall become a party of the general taxes for that year to be collected at the same time and with interest at such rates and in such manner as provided for in RCW 84.56.020 for delinquent taxes, and when collected to be deposited to the credit of the general fund of the City of Kettle Falls.

B. If the dwelling, building, structure, or premises is removed or demolished by the building inspector, the building inspector, if possible, shall sell the materials of such dwelling, building, structure, or premises in accordance with procedures set forth RCW 35.80.030, and shall credit the proceeds of such sale against the cost of the removal of demolition and if there be any balance remaining, it shall be paid to the parties entitled thereto, as determined by the building inspector, after deducting the costs incident thereto.

C. The assessment shall constitute a lien against the property which shall be of equal rank with state, county and municipal taxes.

D. Any judgment lien shall be foreclosed by the county under the lien foreclosure statutes, including but not limited to RCW 84.64. Further, the City of Kettle Falls may be a bidder at the sale.