Upon the final completion of the work, the governing body shall accept the same by ordinance and provide for an assessment against the properties connected. Thirty days after the last publication of said ordinance, a certified copy of it shall be filed with the County Treasurer of Eagle County, and when so filed, shall operate as a perpetual tax lien in favor of the town and shall be superior to all other liens except general tax liens.
(Ord. 14(1988) § 1)