§ 86-12. Collection; liens.
Each special assessment and each installment thereof, the interest thereon and the expense of collection are hereby declared to be a lien against the lots and tracts of land so assessed from the date of the ordinance levying the lien, 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 such assessment and interest thereon shall be fully paid, and shall be enforced in the same manner as are state and county ad valorem property taxes by issuance of a fi. fa. and levy and sale as set forth in O.C.G.A. title 48, ch. 5, art. 3, pt. 2 (O.C.G.A. § 48-5-121 et seq.), which procedure is by reference incorporated in this section and made a part of this chapter.
(Code 1978, § 3-2022; Code 1994, § 94-12)