Payment of special assessments.
Section 49
SEC. 49. Payment of special assessments. — All sums due from any landowner or owners in consequence of any provision adopted pursuant to this article shall be payable to the provincial treasurer in the same manner as the annual ordinary tax levied upon real property, in accordance with the provisions of the preceding sections, and shall be subject to the same penalties or delinquency and be enforced by the same means as said annual ordinary tax; and all said sums together with any of said penalties shall, from the dates on which they were assessed, constitute special liens upon the land concerned, and shall have preference over other liens there may be on said land, with the sole exception of the lien for nonpayment of the ordinary real property tax.