All special assessments contained in any special assessment roll, including any part thereof deferred as to payment, shall, from the date of confirmation of the roll, constitute a lien upon the respective lots or parcels of land assessed and until paid shall be a charge against the respective owners of the several lots and parcels of land and a debt to the city from the persons to whom they are assessed. The lien shall be of the same character and effect as the lien created by the City Charter taxes and shall include accrued interest and penalties. No judgment or decree, nor any act of the Commission vacating a special assessment, shall destroy or impair the lien of the city upon the premises assessed for the amount of the assessment as may be equitably charged against the same, or as by a regular mode of proceeding might be lawfully assessed thereon. All special assessments shall become due upon confirmation of the special assessment roll or in annual installments, not to exceed ten in number, as the Commission may determine at the time of confirmation and, if in annual installments, the Commission shall determine the first installment to be due upon confirmation or on the following July 1, and subsequent installments on July 1 of succeeding years.
(1993 Code, § 33.27)