Indiana Code § 36-11-10-2

Date lien attaches; precedence of lien; enforcement
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Sec. 2. Except as provided in section 5 of this chapter, a lien attaches on the date the rates and charges become sixty (60) days delinquent. The lien: (1) is superior to and takes precedence over all other liens except a lien for taxes; and (2) shall be enforced under this article.

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