Upon the adoption of the assessment roll, all street lighting 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 street lighting 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 street lighting
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 street lighting assessment
collected under the alternative method of collection provided in section 17.5-21 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.
