§ 11-58. Lien of residential waste program services assessments.

Upon the adoption of the annual residential waste program services assessment roll, all residential waste program services 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 residential waste program services assessment shall be deemed perfected upon adoption by the board of the final assessment resolution. The lien for a residential waste program services assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the annual residential waste program services assessment roll as of the prior January first, the lien date for ad valorem taxes imposed under the tax roll. The lien for an annual residential waste program services assessment collected under the alternative method of collection provided in section 11-64, below, shall be deemed perfected upon adoption by the board of the final assessment resolution and shall attach to the property on such date of adoption.

(Ord. No. 13-069, § 5-8, 12-17-13)