The city council finds and determines that the policy of the City is that all sewer services provided by the City or the Metro Wastewater Reclamation District shall be deemed to be provided to the real property so served without regard to the actual person billed for such services. All unpaid fees, rates and connection charges for sewer 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 unpaid fees and rates. All liens created by this section shall relate back to the time sewer services 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 property so served and the amount of the delinquent fees attributable to the property. 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 the 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 generated in the same manner as general property taxes. (Code 1979, § 39-118; Ord. No. 2015-25, § 21, 6-29-2015; Ord. No. 96-28, § 3, 7-22-1996)