Special assessments and all interest and charges thereon, from
the date of confirmation of the special assessment roll, shall be
and remain a lien upon the property assessed of the same character
and effect as the lien created by general law for state and County
taxes or by the City Charter for City taxes until paid.
All liens referred to in the preceding section shall be of the
same character and effect as the lien created by the City Charter
for taxes and shall include accrued interest and penalties.
No judgment or decree, nor any action of the Council vacating
a special assessment, shall destroy or impair the lien of the City
upon the premises assessed for such amount of the assessment as may
be equitably charged against the same, or as by regular mode of proceeding,
might have been lawfully assessed thereon.
Failure of any owner to receive any notice required to be sent
under the provisions of the City Charter and this chapter shall not
invalidate any special assessment or special assessment roll.
In addition to the property tax lien created under the provisions
of this chapter, any special assessment levied by the City shall constitute
a debt owed to the City from the owner of the lot or parcel of land
assessed and may be collected in the same manner as any contracted
debt, or in the same manner as provided by law for the collection
of personal property taxes.
