Title 36, Chapter 39, Section 20
( 36-39-20)
The assessment and each installment thereof, along with the interest
thereon and the expense of collection, are declared to be a lien
against the lots and tracts of land so assessed, from the date of
the ordinance levying the same, coequal with the lien of other taxes
and prior to and superior to all other liens against such lots or
tracts. Such lien shall continue until the assessment and the
interest thereon are fully paid and shall be enforced in the same
manner as are liens for municipal corporation taxes. |