The Authority shall establish with the appropriate City agencies the methods by which the Supplemental Tax is to be assessed, collected, and disbursed to the Authority. Amounts collected by the City on behalf of the Authority:may not be included in the revenues of the City; are not and may not be deemed subject to the budgetary and appropriation process; and shall be disbursed promptly upon collection. As part of the City’s contribution to the District, such collection, assessment, disbursement, record-keeping, and enforcement shall not be a charge to or against the Authority or the District but shall be an element of the Baseline Plus. The Department of Finance of the City may collect the Supplemental Tax and other charges as approved by the Board of Estimates. The assessment for the Supplemental Tax may be included with the annual real property tax bill submitted to the owners of properties within the District. The Department of Finance shall make regular remittances of the amounts collected to the Board of the Authority. The penalties and interest applicable to delinquent taxes shall be applied to delinquencies in payment of the Supplemental Tax. The amount of any outstanding assessment on any property, and accrued interest, and other charges shall constitute a lien on the property. The lien:shall take precedence over all other liens, whether created before or after the assessment, commensurate with a lien for State and county taxes, general municipal taxes, and prior improvement assessments; and may not be defeated or postponed by:any private or judicial sale; any mortgage; or any error or mistake in the description of the property or in the names of the owners. No error in the proceedings of the City or the Board of the Authority shall exempt any property from:the lien; the lien’s payment; or the penalties or interest thereon, as herein provided. City Code, 1976/83, art. 1, §266 Ord. 95-613 Ord. 99-432 City Code, 1976/83, art. 1, §267 City Code, 1976/83, art. 1, §268 City Code, 1976/83, art. 1, §269 City Code, 1976/83, art. 1, §270 City Code, 1976/83, art. 1, §271 City Code, 1976/83, art. 1, §272 City Code, 1976/83, art. 1, §273(a), (b)(1), (b)(3) Ord. 15-435 City Code, 1976/83, art. 1, §273(b)(2), (c) City Code, 1976/83, art. 1, §273(d) City Code, 1976/83, art. 1, §273(e) Ord. 04-672 City Code, 1976/83, art. 1, §273(f) City Code, 1976/83, art. 1, §274 City Code, 1976/83, art. 1, §275 City Code, 1976/83, art. 1, §276 City Code, 1976/83, art. 1, §277 City Code, 1976/83, art. 1, §278 By a series of enactments (the most recent being Resolution 20-017), the Mayor and City Council has continued the Authority and District through June 30, 2024.