Upon the adoption of the EMS tax assessment roll, all EMS tax assessments shall constitute
a lien against benefitted 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 an EMS tax assessment shall
be deemed perfected upon the board's adoption of the final rate resolution or the
annual rate resolution, whichever is applicable. The lien for an EMS tax assessment
collected under the Uniform Assessment Collection Act shall attach to the property
included on the EMS tax assessment roll as of the prior January 1, the lien date for
ad valorem taxes levied under the tax roll. The lien for an EMS tax assessment collected
under any alternative method of collection shall be deemed perfected upon the board's
adoption of the final rate resolution or the annual rate resolution, whichever is
applicable, and shall attach to the property on such date of adoption.
(Ord. No. 03-10, § 2.09, 8-5-2003)
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