Section 14-301-206 - Lien of assessment(a) The assessment against each lot or parcel of property shall constitute a lien on the property in favor of the municipality.(b) When any annual assessed benefit against any lot or parcel of property has not been paid for two (2) years from the date due, the delinquent assessment plus a ten percent (10%) penalty shall be certified by the mayor to the county clerk. The clerk shall place the assessment and penalty on the tax book as delinquent taxes, which shall be collected accordingly. The amount, when so collected, shall be paid to the city by the collector.Acts 1967, No. 252, § 5; A.S.A. 1947, § 19-3840.