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 to be subject to the budgetary and appropriation process; and shall be disbursed promptly on collection. As part of the City’s contribution to the District, the collection, assessment, disbursement, record-keeping, and enforcement involved in the process may 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 may collect the Supplemental Tax and other charges as are 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 of accrued interest and other charges constitutes a lien on the property. This lien:takes 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, by any mortgage, or by 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 exempts any property from the lien, from its payment, or from the penalties or interest on it. Ord. 07-417