§ 7-26. Due date of assessment payment; lien; priority of collection.
Latest version.
Upon the adoption of the fire assessment roll, all fire assessments shall constitute
a lien against assessed 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 fire assessment shall be
deemed perfected upon adoption by the board of the final rate resolution. The lien
for a fire assessment collected under the Uniform Assessment Collection Act shall
attach to the property included on the fire assessment roll as of the prior January
1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a fire
assessment collected under the alternative method of collection provided in section 7-30 shall be deemed perfected upon adoption by the board of the final rate resolution
and shall attach to the property on such date of adoption.
