48-523. Delivery of assessment; recording; assessment roll; assessment as lien
A. The clerk shall deliver to the street superintendent the assessment as confirmed with his certificate of confirmation, and the date thereof.
B. The street superintendent shall record the assessment and diagram in his office, in a book kept for that purpose, and append thereto his certificate of the date of the recording, and the record shall be the assessment roll.
C. From the date of the recording all persons shall be deemed to have notice of the contents of the assessment roll.
D. Immediately upon recording, the several assessments in the assessment roll shall become due and payable and shall be a lien upon the property against which it is made.