§ 41-8-123 — Lien of assessment; collection of delinquent assessments

All taxes and assessments levied against any land under this act
together with all interest thereon and penalties for default in
payment thereof, and all costs of collecting the same, shall,
until paid, constitute a perpetual lien upon such land on a
parity with the tax lien of general, state, county, city, town
or school taxes and no sale of such land to enforce any general,
state, county, city, town or school tax or other liens shall
extinguish the perpetual lien of such taxes and assessments. If
the taxes and assessments levied are not paid as herein
provided, then such land shall be sold at the regular tax sale
for the payment of said taxes and assessments, interest and
penalties, in the manner provided by the statutes of this state
for selling real property for nonpayment of general taxes.