(A) If no appeal is taken from the amount of the assessment, or if an appeal is taken and the Council has affirmed or modified the amount of the assessment, the original assessment or the assessment as so modified shall be recorded in the office of the Maricopa County Recorder and from the date of its recording, shall be a lien on the lot or tract of land until paid. Any such liens shall be prior and superior to all other liens, obligations, mortgages or other encumbrances, except liens for general taxes. A sale of the property to satisfy a lien obtained under the provisions of this section shall be made upon judgment of foreclosure or order of sale. The town shall have the right to bring an action to enforce the lien in the Superior Court, but failure to enforce the lien by the action shall not affect its validity.
(B) The recorded assessment shall be prima facie evidence of the truth of all matters recited therein, and of the regularity of all proceedings prior to the recording thereof. A prior assessment for the purposes provided in this section shall not be a bar to a subsequent assessment or assessments for those purposes, and any number of liens on the same lot or tract of land may be enforced in the same action.
(1996 Code, § 8.12.090) (Ord. 23-06, passed 11-14-2023)