After completion by the Town of the required act or acts, the Town shall submit by mail, to the person and address as shown in the records of the Town Assessor of the owner of the property where such shall have been performed, an itemized statement which shall specify the act or acts performed, the provider of such, the cost thereof, and a reasonable charge by the Town for administration thereof (including but not limited to the cost of publication, service of process, engineering and legal fees, interest charged at the specified rate permitted for judgments, and the like). If after a reasonable period of time said charge remains unpaid, the Town Board shall pass a resolution assessing the same as a special charge and directing the Assessor to add said charge to the Town tax bill of the property owner in the same manner as provided in Article 15 of the Town Law for the assessment of special charges.