48-3154. Filing copy of resolution; lien of
assessment; payment of assessment
A. A copy of the resolution levying an assessment as provided by section 48-3151,
signed by the president and attested by the secretary of the district, shall be filed in
the office of the county recorder of each county in which any of the lands of the
district are located, but when the approval of the qualified electors of the district is
required the copy shall not be filed until approval by election as provided by section
48-3153 has been obtained, and in such event the district secretary shall attach to the
copy so filed a certificate stating that the levy of the assessment therein provided for
has been approved.
B. Upon the levy of such assessment it shall become a lien to the amount thereof
upon the lands assessed, subject only to prior state, county and district taxes and
assessments, and the lien shall continue until the assessment and all penalties and
interest thereon are paid in full.
C. Such assessments levied shall be payable to the district secretary at the
district office, and when so paid the district secretary shall execute, under the seal of
the district, a release of the lands for which payment is made, and the release may be
filed in the office of the county recorder.
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