Section 36-9-36-40 - Assessment liens(a) The unit has a lien against each parcel of real property that is assessed for: (1) the construction, maintenance, or repair of an improvement; or(2) the taking of lands for any purpose of the unit.(b) The lien is established when the assessments are certified to the disbursing officer for collection. The unit may bring a foreclosure action to enforce the lien against a person who defaults in payment of the assessment.As added by P.L. 98-1993, SEC.7.