| Notwithstanding any other provision of this Title, the |
| treasurer may place a lien on a property within the municipality |
| for a debt lawfully owed to the municipality by the owner of that |
| property. This lien takes precedence over all other claims on the |
| real estate, excepting claims for taxes or a lien placed pursuant |
| to section 5405, subsection 2, paragraph D. |