The owner of the abutting property from which the driveway emerges in which the borough makes changes or improvements under this chapter shall be liable for all costs and expenses incurred by the borough in accomplishing the necessary work in the driveway, but the borough may pay the portion of costs and expenses authorized by the assembly. The costs and expenses that are charged to an abutting property owner shall be a lien on the abutting property. Such lien shall be superior to all other liens except those for ad valorem taxes and local improvement district assessments and shall be enforceable in the same manner as liens for real property taxes.