Upon the adoption of the assessment roll, all fire protection assessments shall constitute
a lien against assessed property equal in rank and dignity with the liens of all state,
county, district, or municipal taxes and special assessments. Except as otherwise
provided by law, such lien shall be superior in dignity to all other prior liens,
mortgages, titles, and claims, until paid. The lien for a fire protection assessment
shall be deemed perfected upon adoption by the city commission of the final assessment
resolution or the annual rate resolution, whichever is applicable. The lien for a
fire protection assessment collected under the Uniform Assessment Collection Act shall
attach to the property included on the assessment roll as of the prior January 1,
the lien date for ad valorem taxes imposed under the tax roll. The lien for a fire
protection assessment collected under the alternative method of collection provided
in section 10.5-19 shall be deemed perfected upon adoption by the city commission of the final assessment
resolution or the annual rate resolution, whichever is applicable, and shall attach
to the property on such date of adoption.
