After the assessment has been confirmed the City Clerk shall transmit it with the diagram to the Board of Public Works; and the said Board shall record such assessment and diagram in a suitable book to be kept in the Bureau of Engineering for that purpose, and append thereto its certificate of the date of the recording. Such record shall constitute the Assessment Roll and from the date of the recording all persons shall be deemed to have notice of its contents.
Immediately upon such recording the assessment shall be deemed to be levied and the several amounts assessed shall be payable and the assessments shall be liens against the lots or parcels or land assessed, respectively. The lien shall be subordinate to all existing special assessment liens previously imposed upon the same property, and shall be paramount to all other liens except for state, county and municipal taxes. The lien shall continue until the assessment and all penalties, interest and costs due and payable thereon are paid, or until the property is sold and deeded to the purchaser or assignee as provided herein.
SECTION HISTORY
Based on Ord. No. 85,500.
Amended by: Ord. No. 108,857; 1st para., Ord. No. 149,941*, Eff. 8-15-77.
* It is the intention of the City Council, as previously expressed by final action on the budget for the fiscal year 1977-1978, that by adoption of this ordinance the assessment functions previously performed by the Bureau of Assessments of the Department of Public Works be and are hereby transferred to and shall be performed by the City Engineer and that all obligations and assets which exist in the name of the Bureau of Assessments, by reason of any law or other authoritative assignment or delegation, whether specifically referred to in this ordinance or not, be and are hereby transferred to the City Engineer. It is further intended that any and all uses of the terms “Bureau of Assessments” and “Director of Assessments” in the codes and other laws and documents of this City shall hereinafter be deemed to mean and refer to, respectively, “Bureau of Engineering” and “City Engineer.”