Payment of special assessments.
Section 54
SEC. 54. Payment of special assessments.—All sums due by any property owner or owners in consequence of any provision adopted by virtue of the authority conferred by this Act shall be due and payable to the provincial treasurer, in the same manner as the annual tax levied upon real property, in accordance with the provisions of the preceding sections, and shall be subject to the same penalties for delinquency and be enforced by the same means as said annual tax; and all said sums, together with any of said penalties, shall from the dates on which assessed constitute special liens upon the property concerned and have the preference over any other liens there may be on said property, with the sole exception of the lien for nonpayment of the ordinary land tax.