§ 49-69. Lien of solid waste service assessments.  


Latest version.
  • Upon the adoption of the assessment roll, all solid waste service assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. The lien for a solid waste service assessment shall be deemed perfected upon adoption by the board of the final assessment resolution or the annual rate resolution, whichever is applicable. The lien for a solid waste service assessment collected under the uniform assessment collection method shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a solid waste service assessment collected under the alternative method of collection provided in section 49-92 shall be deemed perfected upon adoption by the board of the final assessment resolution or the annual rate resolution, whichever is applicable, and shall attach to the property on such date of adoption.

(Ord. No. 2004-03, § 2.09, 6-22-04)