1. (a) The unit has a lien against each parcel of real property that is assessed for:

   1. (1) the construction, maintenance, or repair of an improvement; or
   2. (2) the taking of lands for any purpose of the unit.
2. (b) The lien is established when the assessments are certified to the disbursing officer for collection. The unit may bring a foreclosure action to enforce the lien against a person who defaults in payment of the assessment.

As added by P.L.98-1993, SEC.7.