Upon the adoption of the
, all
shall constitute a lien against
equal in rank and dignity with the liens of all
, county, district, or municipal taxes and
. Except as otherwise provided by
, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims until paid. The lien for a
shall be deemed perfected upon the
’s adoption of the
resolution. The lien for a
collected under the
shall attach to the property included on the
as of the prior January 1, the lien date for ad valorem taxes imposed under the
. The lien for a
collected under the alternative method of collection provided in § 110.35 shall be deemed perfected upon the
’s adoption of the
resolution, and shall attach to the parcel on such date of adoption.
(Ord. 2010-18, passed 10-4-2010)