All annual disposal assessments imposed against owners of improved real property within
the county under this division shall constitute and are imposed as liens against such
improved real property, with the exception of the property that is owned by a religious
group which is exclusively used for religious purposes, as of January 1 of the year
in which the annual disposal assessment is imposed. Unless fully paid and discharged
or barred by law, the annual disposal assessments shall remain liens equal in rank
and dignity with the lien of county ad valorem taxes and superior in rank and dignity
to all other liens, encumbrances, titles and claims in, to or against the improved
real property involved.
