§ 3.7. Assessments a lien—delinquencies.

Sewer tax bills, and the interest and penalty thereon, shall be a lien until paid against the lots and parcels of land assessed from the date of the adoption of the assessing ordinance coequal with the lien of ad valorem taxes and all other taxes and special assessments and prior and superior to all other titles and liens against such lots or parcels of land. The Mayor after twenty (20) days from the due date of an installment of an assessment shall, upon the request of the holder of an unpaid and delinquent sewer tax bill, certify to the County Treasurer of the county in which the property is located the delinquent installment, interest, and penalty. The County Treasurer shall place the delinquent installment, interest, and penalty upon the delinquent tax list of the county to be collected as other delinquent taxes are collected. Delinquent assessments shall bear the penalty established by the Council from the due date of each installment until paid. The County Treasurer shall advertise such delinquent assessments upon the delinquent tax list and sell the property liable for the assessment as provided by law for the sale of property for unpaid ad valorem taxes. Collected delinquent assessments shall be paid to the city for disbursement to the holder of the sewer tax bill.