Payment of the special assessments.
Section 71
SEC. 71. Payment of the special assessments.—All sums and amounts due from any owner or owners as a result of any action taken by virtue of the authority conferred in this section shall be due and payable to the city treasurer in the same manner as the annual tax levied on real estate under the provisions of section five hereof, and shall be subject to the same penalties for delinquency, and enforceable by the same remedies, as such annual tax; and all such sums and amounts, together with any such penalties incurred, shall from the date on which they were assessed constitute a lien on the property against which the same were assessed, and shall take precedence over any and all other liens which may exist upon such property excepting only such as may have attached as a result of the nonpayment of said annual tax.