Upon the adoption of the assessment roll, all 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 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 service assessment
collected under the Uniform Assessment Collection Act shall attach to the property
as provided by law. The lien for a service assessment collected under the alternative
method of collection provided in section 78-22 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, 7-6-2004)
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