All drainage taxes provided for in this chapter, together with all penalties for default in payment thereof and all costs in collecting them, including a reasonable attorney's fee fixed by the court and taxed as costs in the action brought to enforce payment, shall, from the date of assessment thereof until paid, constitute a lien to which only the lien of the State for general State, county, school and road taxes shall be paramount upon all lands against which such taxes shall be levied as is provided in this chapter; provided, that the lien for taxes assessed or levied for the purposes of any subdrainage district, with the penalties for default in the payment thereof and all costs incurred, shall be subject to the prior lien for drainage taxes assessed or levied for the district or districts first established as well as the lien for State and county taxes and the certificates asserting such lien shall so state.
HISTORY: 1962 Code Section 18-556; 1952 Code Section 18-556; 1942 Code Section 6178; 1932 Code Section 6178; Civ. C. '22 Section 3232; 1920 (31) 663.