If after receiving a notice pursuant to Subsection C(1), (2) or (3) above, the owner and/or operator fails, within 180 days of receipt of the notice, to, if applicable, restore operation equal to 80% of approved capacity or fully implement the decommissioning plan, the Town may, at its discretion, provide for the restoration of the site in accordance with the decommissioning plan and may recover all expenses incurred for such activities from the defaulted owner and/or operator. The cost incurred by the Town shall be assessed against the property on which the system was located, shall become a lien and tax upon the subject property, and shall be enforced and collected with interest by the same officer and in the same manner as other taxes.