Special assessment liens on property and foreclosure rules

(a) The special assessment levied on a parcel of land and the applicable penalty, interest, and costs of collection shall be a lien against the land and improvements of the parcel of land. The lien shall attach from the effective date of the ordinance establishing a district and levying the special assessment on the parcel of land and shall be extinguished when the special assessment and any applicable penalty, interest, and costs of collection are fully paid or terminated. (b) The lien of the special assessment shall have priority over all other liens, except the lien of general real property taxes and shall be on a parity with the lien of assessments levied under HRS §§ 46-80 and 46-80.1 and Chapter 27 herein. All liens of special assessments made pursuant to this chapter shall be on a parity as to each other without regard to when made or for what purpose. (c) If any special assessment is not paid when due, the department of budget and fiscal services may, after not less than two months of delinquency, foreclose the lien of special assessment to collect the delinquent amount and any penalty, interest, and costs, in the same manner as the foreclosure of the lien of real property taxes. (d) In any event, the department of budget and fiscal services shall foreclose the lien before the end of the 6th year of a delinquency.