Priority. Immediately upon its being placed on the assessment roll the assessment
shall be deemed to be complete, the several amounts assessed shall be payable, and
the assessments shall be liens against the lots or parcels of land assessed respectively.
The lien shall be subordinate to all existing special assessment liens previously
imposed upon the same property, and shall be paramount to all other liens except for
State, County and municipal taxes with which it shall be upon a parity. The lien shall
continue until the assessment and all interest due and payable thereon are paid.
(b)
Interest. All such assessments remaining unpaid after thirty (30) days from the date
of recording on the assessment roll shall become delinquent and shall bear interest
at the rate of seven (7) percent per annum from and after said date.
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