If the administrative costs and the cost of removal which are charged against the owner of a parcel of land are not paid within thirty (30) days from the date of the order, or the final disposition of an appeal therefor, such costs shall be assessed against the parcel of land and shall be transmitted to the tax collector for collection. Said assessment shall have the same priority as other county taxes. If such costs are not charged against the owner of the land on which the vehicle is located, the presence of the vehicle thereon shall constitute a prima facie presumption that the last registered owner of record, having failed to comply with the provisions of Section 5900 of the Vehicle Code is responsible for such placement and is thereby liable for the costs of removal and disposition of the vehicle; such costs may be collected by appropriate civil action in the name of the county. (Ord. 2003-11 § 1 (part): Prior gen. code 3-136.15)