[Ord. No. 2 Ch 12 Art. 1 §1, 1953]
Annually, on the first (1st) day of August of each year, the Mayor shall procure from the County Clerk of Cass County, Missouri, a certified abstract from his assessment books of all real estate and personal property, within the City limits of Peculiar, Missouri, made taxable by law for State purposes, and the assessed value thereof as settled upon by the Board of Equalization, State and County, and shall immediately transmit same to the Board of Aldermen. A lien is hereby created in favor of the City of Peculiar against any lot or lots or tract of land for any such tax assessed by said City against the same, which said lien shall be superior to all other liens or encumbrances except the lien of the State, or State and County school taxes.