Payment of the special assessments.
Section 41
SEC. 41. Payment of the special assessments. - All sums and amounts due from any owier or owners as a result of any action taken by virtue of the authority conferred herein shall be due and payable to the treasurer of the municipality in the same manner as the annual tax levied on real estate and shall be subject to the same penalties for delinquency, and enforceable by the same renedies, 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 liens 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 those which have been attached for nonpayment of said annual tax.