Any assessment shall, together with any interest and penalties, constitute a first and prior lien against the real property on which the assessment is imposed from the date on which the notice of assessment is recorded until paid and this lien shall have the same priority as a lien for any other state or local ad valorem tax upon the property.
(1984 Code, § 101.05) (Ord. O-32-15, passed 8-25-2015)