The city council finds and determines that the policy of the City is that all water services provided by the city shall be deemed to be provided to the real property so served without regard to the person billed for the service. All unpaid fees and rates for water services are declared to be delinquent 40 days after the payment due date. There is declared to be a lien on the real property so served in the amount of all unpaid fees and rates, including an administrative fee not to exceed ten percent of the total amount of such unpaid fees and rates. All liens created by this section shall relate back to the time that the water services for which payment is still due and owing were provided to the real property. The city clerk is authorized and empowered to certify to the treasurer of the proper county the legal description of the premises so served and the amount of the delinquency assessable to the premises. Certification of the unpaid fees and rates to the county treasurer shall serve as notice to the property owner of said delinquency. The lien created by this section of the Code shall be a first lien upon the subject property and shall be superior to all other liens, or claims against such property of whatever kind or nature regardless of date, except any lien for general property taxes or special improvement district assessments. Upon receipt of said certification, the county treasurer shall proceed to collect such unpaid fees and rates certified in the same manner as general property taxes and the redemption thereof. (Code 1979, § 39-87; Ord. No. 2003-87, § 3, 1-12-2004; Ord. No. 96-28, § 2, 7-22-1996)