The Lieutenant Governor shall compute, upon the assessed valuation of the property of each person recorded in the assessment records, the amount of taxes and public sewer system user fees to be paid by such person and such amount shall be entered, with sufficient particularization and description of the persons and property taxed or charged a public sewer system user fee, upon suitable records. The Lieutenant Governor shall deliver in due time, to the Commissioner of Finance, such tax and public sewer system user fee receipts or tax-rolls and itemization of public sewer system user fees as may be necessary and the Lieutenant Governor shall be responsible for the collection of the taxes and public sewer system user fees. The possession of such tax and public sewer system user fee receipts or tax-rolls and itemization of public sewer system user fees for the taxes and public sewer system user fees due upon any property shall be sufficient warrant, on the part of the Lieutenant Governor, for the collection of said taxes and public sewer system user fees and for the attachment and sale of said property, in the manner hereinafter provided, if said taxes and public sewer system user fees are not paid within the period of time provided in section 2494 of this title.