(a) Special assessments. — (1) The ordinance by County Council approving a Final NIDP establishes a special assessment on all nonexempt benefited properties within the NID. (2) County Council has the authority to exempt property within the NID from any special assessment. (3) Special assessments must be apportioned in a manner that is equitable. (4) All property subject to a special assessment must benefit directly or indirectly from the enhanced services or related programs provided within the NID under the Final NIDP, but all properties do not need to benefit equally. (5) Revenue from any special assessment imposed under a Final NIDP must be accounted for by the Office of Finance and utilized by the NIDMA to provide enhanced services and related programs within the NID as set forth in the Final NIDP. (6) All special assessments authorized under this chapter are calculated using July 1 as the first day of the fiscal year. (7) Special assessments may be included on the tax bills of properties within the NID under the heading "Neighborhood Improvement District," or as otherwise established in the ordinance creating the NID. (8) County Council may, by ordinance, impose interest and penalties for failure to timely pay any special assessment and permit the payment of special assessments in installments. (b) Liens. — (1) Special assessments imposed on any benefited property within a NID under a Final NIDP, including any interest and penalties thereon, automatically become a lien on the property upon imposition of the special assessment. (2) The lien imposed under paragraph (b)(1) of this section: a. Is subordinate to property tax liens. b. Is of even priority with any lien arising under § 2901(a)(1)c. through (a)(1)k. of Title 25. c. Has priority over all other liens and encumbrances on the property. (3) The lien imposed under paragraph (b)(1) of this section continues as a lien against the property for 10 years from July 1 of the year for which the special assessment was imposed, but if the property remains the property of the person who was the owner at the time the special assessment was imposed, the lien continues until the assessment is collected. (4) The lien imposed under paragraph (b)(1) of this section is afforded the same treatment as a tax lien under §§ 2902 and 2906 of Title 25. (5) Upon the filing of a notice of lien by the County with the Prothonotary of the Superior Court, the special assessment imposed upon a property under a Final NIDP is, as of the date of filing the notice of lien, a lien upon all real property that the property owner owns at the time, or at any time after such notice of lien has been filed, located in the County (including all real property situated within any incorporated town or city located within the County). (6) If any special assessment remains unpaid after the due date, the Chief Financial Officer may institute a proceeding for the enforcement of the lien, with all accrued penalties and interest and all costs, under the monition method for collecting delinquent taxes established under Chapter 87 of this title. Such grounds and buildings, or any part thereof, may be sold by the Sheriff of the County as is provided by law. The Sheriff shall, out of the purchase money of the premises so sold, pay all costs arising from the process and sale to the parties entitled thereto respectively, and shall pay the amount of the special assessment with accrued penalties thereon to the Office of Finance. Any residue of purchase money must be deposited by the Sheriff in accordance with applicable rules and procedures of the Superior Court. (7) The County may collect delinquent special assessments through any other method by which the County may collect delinquent property taxes or other fees or charges imposed by the County.
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