In the event that the homeowners' or other association required pursuant to this Land Use Code to perpetually maintain open space for the benefit of residents of a PUD shall fail to maintain the same in accordance with the approved Plan, the Board of County Commissioners, on giving notice to the association shall undertake such maintenance, all as required by this Land Use Code. The cost of such maintenance by the Board of County Commissioners shall be paid by the owners of properties within the PUD that have a right of enjoyment of the common open space, and any unpaid assessments shall become a tax lien on said properties. The Board shall file a notice of such lien in the office of the Pitkin County Clerk and Recorder upon the properties affected by such lien within the PUD, and shall certify such unpaid assessments to the Pitkin County Assessor for equitable allocation among property owners within the planned development and Pitkin County Treasurer for collection, enforcement, and remittance under and as general property taxes.