On or before the 10th day of August of each year, a certified copy of the confirmed report shall be filed with the Tulare County Auditor for the amounts of the respective assessments against the respective parcels of land as they appear on the current assessment roll. The assessment may be collected at the same time and in the same manner as ordinary County ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure and sale in case of delinquency as provided for such taxes. All laws applicable to the levy, collection and enforcement of County ad valorem property taxes shall be applicable to such assessment, except that if any real property to which such lien would attach has been transferred or conveyed to a bonafide purchaser for value, or if a lien thereon, prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed on this Section shall not attach to such real property and the delinquent fees, as confirmed, relating to such property shall be transferred to the unsecured roll for collection. (Prior code § 8-5-9)