The owner of record and/or tenant of any land who is required to erect, install and maintain fences, trees, plantings, shrubbery, drainage facilities, buffer strips or other screening or sanitary requirements and paving in accordance with and as provided for by an approved site plan, plan of development, parking plan, permit, special use permit, variance or authorization or pursuant to any provision of this chapter shall erect, install and maintain all such facilities in good and sanitary order, condition and repair at all times. In the event that the owner and/or tenant fails to erect, install, replace, repair and maintain all such facilities in good order, condition and repair, as the case may be, the Town Engineer shall so advise the owner of said property, and if, after giving 30 days' notice by registered mail or certified mail, addressed to said owner of record of such land at the address shown on the last preceding assessment roll, that such fences, trees, plantings, shrubbery, buffer strips or other screening have not been erected, installed, replaced, repaired or maintained, as the case may be, by or on behalf of such owner, then the Town Engineer shall prepare an estimate of the work or improvements and submit the same to the Town Board. Thereupon, said Board shall examine such estimate and may make such modifications or changes as shall seem necessary, adopt the same, cause the work or improvements to be constructed and audit and pay the cost and expense of such work. All costs and expenses so incurred by the Town for such work and improvements shall be charged and assessed against said land as a tax levied and imposed thereon. Said tax shall be due and payable in April of the ensuing year concurrently with the state, county and Town tax. Said tax for such costs and expenses shall be collected in the same manner and shall be subject to the same interest and penalty charges as the state, county and Town taxes.