(a) All special assessments made under the provisions of this article and each installment and interest thereon are hereby declared to be a lien against the lots, tracts and pieces of land so assessed from the date of the publication of the ordinances or the adoption of the resolution levying the same, coequal with the lien of other taxes and prior and superior to all other liens, and such lien shall continue until the same shall be fully paid, but unmatured installments shall not be deemed to be within the terms of any general covenant or warranty. (b) As soon as each or either of the assessing ordinances or resolutions is adopted, the city or county clerk shall prepare a book which shall be known as the "limited access assessment record", in which shall be entered the description of each lot, tract or parcel of land with a blank space for entering the amount of assessment and suitable columns for entering each installment thereof and date regarding the payments thereon. (c) With respect to assessments made by the board of county commissioners, within fifteen (15) days after the adoption of the assessing resolution a full and complete copy thereof, together with the "limited access assessment record", shall be certified by the county clerk to the county treasurer and shall thereafter be a permanent record of his office and all collections thereunder shall be made and disbursed by the county treasurer.
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