*Sec. 5-G. Additional method of collection of assessments. If assessments under the provisions of section 5-D are not paid, and the district does not proceed to collect the assessments by a sheriff's sale of the real estate upon which the assessments are made under section 5-F, or does not collect or is in any manner delayed or defeated in collecting the assessments by a sheriff's sale of the real estate under section 5-F, then the district, in the name of the district, may maintain an action against the party so assessed for the amount of the assessment, or the owner of the real estate as for money paid, laid out and expended, in any court competent to try the same, and in the suit may recover the amount of the assessment with 10% interest on the same from the date of the assessments and costs.

Sec. 5. P&SL 1949, c. 211, §5-I, 2nd, 3rd, 4th, 5th and 8th ¶¶, as enacted by P&SL 1987, c. 22, §6, are amended to read:

The treasurer may, after the expiration of 8 3 months and within one year after the date of the assessment roll or termination of any appeal, give to the person against whom the assessment is made, or leave at his the person's last and usual place of abode, or send by registered certified mail to his the person's last known address, a notice in writing signed by the treasurer stating the amount of the assessment, describing the real estate on which the assessment is made, alleging that a lien is claimed on the real estate to secure the payment of the assessment and demanding the payment of the assessment within 10 days after service or mailing of the notice. In the case of supplemental assessments, the treasurer may give the notice after the expiration of 8 3 months and within one year after the date of the supplemental assessment roll or termination of any appeal therefrom from the supplemental assessment roll. If an owner or occupant of real estate against whom any assessment is made shall die dies before the demand is made on him, the demand may be made upon the executor or administrator of his the person's estate or upon any of his the person's heirs or devisees.

After the expiration of the 10 days and within 10 days thereafter, the treasurer shall record in the registry of deeds of the county where the real estate is situated, a tax lien