[§179D-26]  Liens.  (a)  Costs ofconstruction, enlargement, repair, alteration, or removal work done to render adam, reservoir, or appurtenances safe shall constitute a statutory lien againstall property of the owner.  Notwithstanding any other law to the contrary, thelien shall be considered prior and superior to all other mortgages, liens, orencumbrances of record even if those other mortgages, liens, or encumbranceswere filed before the lien pursuant to this subsection becomes due.

(b)  Liens pursuant to subsection (a) may beperfected and foreclosed in advance of construction, enlargement, repair,alteration, or removal or after completion of the construction, enlargement,repair, alteration, or removal.  If perfected in advance, the lien shall beperfected by the filing of an affidavit of the board setting forth the estimateof the costs of construction, enlargement, repair, alteration, or removalwithin the county in which the dam or reservoir is located in the same manneras prescribed for mechanic's liens.  When the affidavit is filed, the amountset forth in the affidavit shall be a lien in that amount against all propertyof the owner.  If the actual cost of construction, enlargement, repair,alteration, or removal exceeds the estimated cost, the board may amend theaffidavit setting forth the additional estimated cost.  If the estimated costexceeds the actual costs of construction, enlargement, repair, alteration, orremoval at completion, the board shall file an amended affidavit at completion. If a lien is perfected in advance and the construction, enlargement, repair,alteration, or removal is not commenced within two years from the date ofperfection, the lien shall be void.  The board shall file a satisfaction oflien upon payment of the costs of construction, enlargement, repair,alteration, or removal by the owner. [L 2007, c 262, pt of §1]