§ 36.079 LIEN DOCKET.
   The City Treasurer and Collector shall keep all applications in convenient forms for examination, and the applications shall show the date of filing, the name of the applicant, the amount of the assessment as shown in the application, and the number of installments in which the assessment shall be payable. The approved assessment list and the applications shall constitute a docket and shall stand as a lien docket for the assessment in favor of the city against the lot or parcel of land, until the assessment and interest and penalties are paid in the manner hereinafter provided. The approved assessment list or roll shall be the official record to evidence the lien, and the form or manner of keeping and preserving it shall not be material so long as the list or roll contains the necessary information and is prepared and approved in the manner herein specified. All unpaid assessments, penalties, and interest shall be and shall constitute a lien on each lot or parcel of land, respectively, in favor of the municipality, and the liens shall have priority over all other liens and encumbrances whatsoever, except liens for city and county taxes. Any delinquent special assessment lien may be recorded in the public records of Broward County if, in the opinion of the Finance Director, the recording will facilitate collection of the lien, in which case the costs of recording the lien and the satisfaction thereof shall be added to the amount of the lien. The City Commission may, upon a showing by the property owner of extraordinary circumstances, waive accrued interest on delinquent liens in whole or in part if to assess the interest would be inequitable or unjust to the property owner. The property owner shall also be required to demonstrate that the circumstances which make the payment of interest inequitable or unjust as applied to him were not the result of the property owner's own actions. Extraordinary circumstances shall not include a property title changing hands without the new owner having knowledge of an outstanding special assessment lien on the property.
(Special Acts, Ch. 57-1754, § 198) ('58 Code, § 45.145) (Ord. 79-34, passed 1-30-79; Am. Ord. 89-54, passed 3-28-89)