Lien.
Miami City Code § 19.5-29
in effectSec. 19.5-29. - Lien.
Upon the adoption of the assessment roll, all fire rescue assessments shall constitute a lien against assessed property equal in rank and dignity with the liens of all state county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such liens shall be superior in dignity to all other period liens, mortgages, titles, and claims until paid. The lien for a fire rescue assessment shall be deemed perfected upon adoption by the city commission of the final assessment resolution, whichever is applicable. The lien for a fire rescue assessment shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable. The lien for a fire rescue assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a fire rescue assessment collected under the alternative method of collection provided in section 19.5-52 shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable, and shall attach to the property on such date of adoption.
(Ord. No. 11584, § 1, 12-30-97)
Source: City of Miami, Florida, City Code, City Charter, Special Acts and Related General Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/miami/codes/code_of_ordinances?nodeId=PTIITHCO_CH19.5FIREAS_ARTIIANAS_S19.5-29LIFetched: 11/1/2026