§ 110-45. Entities subject to assessment.

The county, or any of its districts, and each school district, municipality or other political subdivision owning property which will benefit from the service for which assessments are made shall possess the same power and be subject to the same duties and liabilities with respect to the assessments under this article affecting the real estate of such county, district, municipality or political subdivision which private owners of real estate possess or are subject to under this article. Such real estate shall be subject to the liens of assessments in all cases to the same extent as if it had at the time of the lien attached been owned by a private owner.

(Ord. No. 79-3, § 15, 1-18-79)