23-3369 Street Lighting Final Assessment Resolution

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(C) The Street Lighting Assessment shall constitute a lien against Assessed Property equal in rank and dignity with the liens of all state, county, district or 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 upon adoption of this Resolution and shall attach to the property included on the Street Lighting Assessment Roll as of January 1, 2023, the lien date for ad valorem taxes. SECTION 7. COLLECTION OF ASSESSMENTS. The Street Lighting Assessments imposed hereunder shall be collected pursuant to the provisions of the Preliminary Rate Resolution and Uniform Assessment Collection Act. Upon adoption hereof and of the Annual Rate Resolution for subsequent Fiscal Years, the Mayor shall cause the certification and delivery of the Street Lighting Assessment Roll to the Tax Collector by September 15, in the manner prescribed by the Uniform Assessment Collection Act. The Assessment Roll as delivered to the Tax Collector may be accompanied by a Certificate of Non -Ad Valorem Assessment Roll in substantially the form attached hereto as Appendix C. Notwithstanding anything herein to the contrary, Street Lighting Assessments imposed against Governmental Property shall be direct billed in accordance with Section 5.03 of the Assessment Ordinance. SECTION 8. EFFECT OF ANNUAL RATE RESOLUTION. The adoption of this Annual Rate Resolution shall be the final adjudication of the issues presented herein and in the Preliminary Rate Resolution (including, but not limited to, the method by which the Assessments are computed and apportioned, the Street Lighting Assessment Roll, and the rate of Assessment) unless proper steps are initiated in a 5