249.949. Assessment to be a lien on property.

Assessment to be a lien on property.

249.949. An assessment authorized under the provisions of sections249.925 to 249.955 shall be a lien, from the date of the assessment, on theproperty against which it is assessed on behalf of the city or countyassessing the same to the same extent as a tax upon real property.

(L. 1995 H.B. 88 § 16)