Upon the adoption of the assessment roll, all special assessments shall constitute
a lien against assessed 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 special assessment shall
be deemed perfected upon the board's adoption of the assessment ordinance or the annual
rate resolution, whichever is applicable. The lien for a special assessment collected
under the Uniform Assessment Collection Act 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 special assessment collected under the
alternative method of collection provided in section 50-22 shall be deemed perfected upon the board's adoption of the assessment ordinance or
the annual rate resolution, whichever is applicable, and shall attach to the property
on such date of adoption.
(Ord. No. 2001-06, § 1, 8-23-01)
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