Section 14-90-805 - Preference of assessment(a) An assessment shall be a charge and a lien against all the real property in a municipal improvement district from the date of an ordinance and shall be entitled to preference over all judgments, executions, encumbrances, or liens whenever created.(b) The lien shall continue until the local assessment, including any penalty and costs that may accrue thereon, shall be paid. Provided, however, with the prior written approval of the board of improvement, the county clerk shall release from the lien of any assessment any lot, block, or tract with respect to which the assessment shall have been paid or prepaid.(c) As between grantor and grantee, all payments not due at the date of the transfer of the real property shall be payable by the grantee.Acts 1881, No. 84, § 5, p. 161; 1899, No. 183, § 7, p. 323; 1901, No. 143, § 5, p. 264; C. & M. Dig., § 5667; Pope's Dig., § 7306; A.S.A. 1947, § 20-414; Acts 1991, No. 504, § 1.