Any lien for the expense of abatement and civil penalty as provided herein shall:
A. Be perfected by filing with the county recorder a statement by the city clerk of the amount of expenses due and unpaid, including costs of preparing and filing the lien, and describing the property subject to the lien, which sum shall include any civil penalty assessed by the city. The city clerk shall also certify to the county treasurer the amount of the same segregated to the parcel of land of each owner, requesting the county treasurer to collect the same as and when taxes on real property are collected as a special assessment against the property.
B. Be coequal with the latest lien thereon to secure the payment of general taxes.
C. Not be subject to extinguishment by the sale of any property on the account of the nonpayment of general taxes.
D. Be prior and superior to all liens, claims, encumbrances and titles, other than the liens of assessments and general taxes. (Ord. 738, 2-25-2021; amd. Ord. 744, 1-13-2022)