The City of Harker Heights shall have the power to provide for a sanitary sewer system and to require property owners to connect their premises with such sewer system; to provide for fixing penalties for failure to make sanitary sewer connections; and shall further have the right to fix charges and compensation to be charged by the City for sewerage services, providing rules and regulation for the collection thereof. In the event any property owner fails or refuses to connect his/her property with the sanitary sewer system in accord with the requirements of the City, then the City may itself connect such premises to the sewer system and the cost thereof shall be assessed and levied against the property so connected and the City of Harker Heights shall have a lien against such property for such cost plus interest and such lien shall be paramount and prior to any and all other liens against such property except State, County, City and School taxes and any prior assessment made against such property by the City of Harker Heights.