Upon confirmation of the report by the council, the delinquent service fees contained therein shall constitute a special assessment against the property upon which said fees constitute a lien. Thereafter, such assessments may be collected at the same time and in the same manner as special assessments are collected by the county tax collector on behalf of the city and shall be subject to the same penalties and same procedure of sale as provided for delinquent special assessment so collected.
The assessments shall be subordinate to all existing special assessment liens previously imposed upon the property and paramount to all other liens except those for state, county and municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and penalties due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of special assessments shall be applicable to said special assessments. (Prior code § 55.05.510)