Except as provided in section 5 of this chapter, a lien attaches on the date the rates and charges become sixty

1. (60) days delinquent. The lien:
2. (1) is superior to and takes precedence over all other liens except a lien for taxes; and
3. (2) shall be enforced under this article.

As added by P.L.161-2002, SEC.2 and P.L.172-2002, SEC.7.