Sec. 715.209. - Lien of Service Assessments.

(a) 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. (b) The lien for a Service Assessment shall be deemed perfected upon adoption by the City Council of the Final Assessment Ordinance or the Annual Rate Ordinance, 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 Sec. 715.302 shall be deemed perfected upon adoption by the City Council of the Final Assessment Ordinance or the Annual Rate Ordinance, whichever is applicable, and shall attach to the property on such date of adoption. (Ord. No. 2010-444-E, § 1)