Should any offending party refuse to remove said limbs, branches or foliage within said 10 days after due notice, they shall be removed under the direction of an officer of the municipality. Such officer shall certify the cost thereof to the governing body, which shall examine the certificate and, if found correct, shall cause the cost as shown thereon to be charged against the lands abutting or bordering such lands, premises, sidewalk or gutter. The amount so charged shall forthwith become a lien upon such land and shall be added to and become and form a part of the taxes next to be assessed and levied upon such lands, the same to bear interest at the same rate as taxes, and shall be collected and enforced by the same officer and in the same manner as taxes.