§ 28-16. Creation of lien.

(a)

Upon the confirmation of each special assessment roll, the special assessments thereon shall, until paid, constitute a personal obligation to the city of the owner of the property against which it is assessed and shall be and continue to be a lien upon the property assessed for the amount of such assessment and all interest and collection charges which may accrue thereon. Such lien shall be of the same character and effect as that which is created by the city charter for city taxes. Such special assessments or the installments thereof as the case may be, shall be charged against the owners of the property assessed, according to the records of the assessor's office at the time the special assessment or installment thereof, as the case may be, is due for payment. All special assessments or installments thereof, made in any calendar year which remain unpaid on the first day of March of the succeeding calendar year, together with the collection charges and interest which have accrued thereto, shall be placed upon the delinquent tax roll of the city as required in chapter 9 of the Charter and shall be collected, or the collection thereof enforced, in the same manner as are delinquent taxes of the city.

(b)

In addition to the procedures established in subsection (a) hereof for the collection of special assessments levied against property, the city may recover them in a suit in any court of competent jurisdiction. In any such suit, the confirmed special assessment roll upon which the special assessment concerned appears shall be prima facie evidence of the existence of the special assessment, of the regularity of the proceedings in making the special assessment, and of the right of the city to recover judgment therefor.

(Code 1977, § 1.236)