Upon the adoption of the assessment roll, all fire rescue 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 fire rescue assessment shall
be deemed perfected upon the board's adoption of the final assessment resolution or
the annual rate resolution, whichever is applicable. The lien for a fire rescue 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 fire rescue assessment collected
under the alternative method of collection provided in section 54-192 shall be deemed perfected upon the board's adoption 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. 2001-05, § 2.09, 7-26-01)
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