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Call Now: 904-383-7448The 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.
(Ga. L. 1927, p. 321, § 9; Code 1933, § 69-416.)
Priority of lien coequal with tax lien. Paulk v. City of Ocilla, 188 Ga. 69, 2 S.E.2d 642 (1939).
- 70C Am. Jur. 2d, Special or Local Assessments, §§ 171, 172 et seq., 226.
- 40 C.J.S., Highways, § 383 et seq. 64 C.J.S., Municipal Corporations, §§ 1726, 1734, 1742.
- Priority as between lien of taxes and lien of special assessments, 65 A.L.R. 1379.
Assessment for local improvements as taxes within statute providing for payment of taxes out of proceeds of judicial sale, 73 A.L.R. 1227.
Priority as between liens for public improvements, 99 A.L.R. 1478.
Action by municipality to enforce lien for special assessment as within statute of limitations not specifically covering it, 103 A.L.R. 885.
Constitutionality of statute giving to lien for alteration of property pursuant to public requirement, mechanics' lien or similar lien, preference over preexisting mortgage or other lien, 121 A.L.R. 616; 141 A.L.R. 66.
Personal liability of property owner to pay assessments for local improvements, 127 A.L.R. 551; 167 A.L.R. 1030.
Applicability of statute of limitations to action to enforce special assessments as affected by question whether imposition or enforcement of the assessment is an exercise of a governmental function, 136 A.L.R. 572.
Manner of enforcing special assessments against public property, 150 A.L.R. 1394.
Easement, servitude, or restrictive covenant as affected by enforcement of assessment or improvement liens, 26 A.L.R.2d 873.
No results found for Georgia Code 36-39-20.