§ 110-35. Lien of improvement assessment.

Upon adoption of the assessment resolution, assessments to be collected under the Uniform Assessment Collection Act shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, titles and claims, until paid. The lien shall attach to the property included on the district assessment roll as of the prior January 1, the lien date for ad valorem taxes.

(Laws of Fla. ch. 63-1783, § 7; Ord. No. 01-50, § 10, 7-17-01; Ord. No. 16-24, § 6, 5-10-16)

Editor's note

Ord. No. 01-50, § 10, adopted July 17, 2001, renumbered the former § 110-37 as § 110-40. Ord. No. 16-24, § 6, adopted May 10, 2016, renumbered and amended former § 110-40, pertaining to recordation, as § 110-35, pertaining to lien of improvement assessment.