A. A special assessment shall be a first lien prior and paramount to all liens, except city and borough real property tax liens, upon the property assessed from the time the special assessment is levied in the resolution confirming the assessment roll, and the lien shall be of the same character, effect and duration as a lien for city and borough real property taxes.

B. A lien for a special assessment may be collected, foreclosed and otherwise enforced in accordance with the procedures provided for the collection, foreclosure and enforcement of municipal tax liens on real property, and no person shall have any right to repurchase or redeem the tax-foreclosed property except as provided by such procedures.

C. The city may devote the property to a public purpose or use by resolution or other action of the council showing the council’s intent to devote the property to a public purpose or use.

D. The city shall have the cumulative remedy for collection of a special assessment by civil action against the property owner for debt or foreclosure with the right of redemption as provided by law for real property mortgage foreclosures.

E. The remedies provided by this section may apply to reassessments. (Ord. 09-010 § 3, 2009; Ord. 196 § 11, 1976)