(A) Special assessments and all interest, penalties and charges thereon from the date of confirmation of the roll shall become a personal obligation to the city from the persons to whom they are assessed and, until paid, shall be and remain a lien upon the property assessed, of the same character and effect as the lien created by general law for county and school taxes and by the Charter for city taxes, and the lands upon which the special assessments are a lien shall be subject to sale therefor the same as are lands upon which delinquent city taxes constitute a lien.
(B) In addition to the procedures established in subsection (A) of this section for the collection of special assessments levied against property, the city may recover the special assessments in a suit in any court of competent jurisdiction. In any such suit, the confirmed special assessment roll upon which the special assessment concerned appears shall be prima facie evidence of the existence of the special assessment, of the regularity of the proceedings in making the special assessment and of the right of the city to recover judgment therefor.
(1993 Code, § 54-13)