218.07 SPECIAL ASSESSMENTS AS LIENS.
   (a)   Lien Established. Special assessments and all interest and charges thereon, from the date of confirmation of the roll, shall be and remain a lien upon the property assessed of the same character and effect as the lien created by general law for State and County taxes or by the City Charter for City taxes, until paid.
   (b)   Character of Lien. All liens above referred to shall be of the same character and effect as the lien created by the City Charter for taxes and shall include accrued interest and penalties.
   (c)   Destruction or Impairment of Lien. No judgment or decree, nor any action of Council vacating a special assessment, shall destroy or impair the lien of the City upon the premises assessed for such amount of the assessment as may be equitably charged against the same or as by regular mode of proceeding might have been lawfully assessed thereon.
   (d)   Failure to Receive Notice. Failure of any owner to receive any notice required to be sent under the provisions of the City Charter and this chapter shall not invalidate any special assessment or special assessment roll.
   (e)   Personal Liability of Owner. In addition to the property tax lien created hereunder, any special assessment levied by the City shall constitute a debt owed to the City from the owner of the lot or parcel of land assessed and may be collected in the same manner as any contracted debt or in the manner provided by law for the collection of personal property taxes.
(Ord. 6. Passed 4-17-62.)