§ 33.14 CREATION OF LIEN.
   Special assessments and all interest, penalties, 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 county and school taxes, and by law for village taxes, until paid and the lands upon which the same are a lien shall be subject to sale therefor the same as are lands upon which delinquent village taxes constitute a lien. If special assessments or installments thereof remain delinquent as of February 28, they shall be returned delinquent, with interest, penalties, and charges added, to the County Treasurer for collection in the same manner as are village, county, and school taxes.
(Ord. 93, passed 5-2-1983)