(a) In the event that any service charge is not paid as and when due, the unpaid balance thereof and any interest accrued thereon shall be a lien on the parcel of real property with regard to which the service charge was made. The lien shall be superior and paramount to the interest in such parcel of any owner, lessee, tenant, mortgagee or other person, except the lien of taxes.
(b) If any service charge or any part of a service charge remains unpaid at the end of 2 years after the due date, the county government shall institute proceedings for the enforcement of the lien, and levy the service charge as an assessment with interest thereon accrued, and all costs thereon, upon the grounds and buildings with regard to which a service charge was made. The grounds and buildings, or any part thereof, shall be sold by the Sheriff of the County, after the giving of notice in the manner provided for other sales of real estate by the Sheriff, and a deed from the Sheriff shall convey to the purchaser all of the right, title and interest of the owner of the grounds and buildings.
(c) The Sheriff shall, out of the purchase money of the premises so sold, pay all costs arising from the process and sale to the parties entitled thereto respectively, and shall pay the amount of the service charge with accrued interest thereon to the county government. The residue of the purchase money shall be immediately deposited to the credit of the owner or owners of the property so sold in a state or national bank having its principal office in the State.