§ 52.16. Lien of Assessments.

Immediately upon adoption of the Final Assessment Resolution, the Assessment shall constitute, and shall remain until paid, a lien against the assessed property coequal in rank and dignity with the lien of all state, county, district and municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the Official Records of Orange County, Florida. Upon Council approval of the Assessment Roll each Fiscal Year:

(A)

Assessments to be 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 and

(B)

Assessments to be collected under the alternative method of collection provided in Section 52.21 hereof shall attach to the property included on the Assessment Roll as of the date of Council approval of such Assessment Roll.

(Ord. of 1-22-1996, Doc. #29102; Ord. of 4-26-1999, § 4, Doc. #29102-1)