§ 11-150. Lien of excessive bulk waste assessments.

Upon the adoption of the annual excessive bulk waste assessment roll, all excessive bulk waste 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. Such lien shall be superior in dignity to all other prior liens, mortgages, encumbrances, titles, and claims, until the claim of lien is satisfied, except as otherwise provided by law. The lien for an excessive bulk waste assessment shall be deemed perfected upon adoption by the board of the final assessment resolution. The lien for an excessive bulk waste assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the annual excessive bulk waste assessment roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll.

(Ord. No. 18-016, § 10, 4-3-18)