The County Commissioners shall, on any private road constructed or improved as of December 31 of any year, certify to the collector of state and county taxes for the county any annual benefit assessments due thereon on or before January 1 of the following year for collection in the same manner as other property taxes. Such annual benefit assessments shall be included on state and county property tax bills. Until paid, annual benefit assessments shall be a first lien upon the property against which they are assessed, subject only to prior state and county taxes. A public record of existing liens and charges against any property for annual benefit assessments shall be kept among the Land Records of Carroll County.
(2004 Code, § 197-28) (Ord. 98-01, passed 11-18-1998)