Assessment lien.

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Every assessment levied under the authority of this act shall be a lien against the tract of land on which it has been levied, until paid, and the lien shall be coequal with the lien of ad valorem and other taxes including special assessments, and prior and superior to all other liens, and the assessment shall draw interest and shall be collected in the same manner as ad valorem taxes.

Added by Laws 2021, c. 239, § 7, eff. Nov. 1, 2021.


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