If the nuisance is not abated by trimming, removal or destruction by the property owner within the time fixed in the resolution and notice, the enforcing officer may abate the nuisance and he shall render a statement covering the costs of such abatement, including all of the city’s expense, and mail the bill to the property owner. If the property owner fails or refuses to pay such bill, or if the owner cannot be found, the enforcing officer may cause a lien to be filed against said property which shall be in similar form filed with the same county officers within the same time and manner and enforced and foreclosed as in the manner provided by state law for foreclosure of labor and material liens. (1961 code § 10.20.050.)