(a) For the purpose of maintaining and keeping the improvements in good state, when authorized in the petition provided for in § 6-71-105, the board of assessors shall each year assess the value of all benefits to be received by each lot, tract, or parcel of land in the district by reason of the maintenance and keeping of the improvement for the following year as affecting each of the lots, tracts, or parcels of land and shall at once proceed to record in the assessment book of the district the value of such benefits to accrue to each of the lots, tracts, or parcels of land.

(b) Immediately upon the recording of the assessment of benefits, notice thereof shall be inserted in a newspaper published in the county, and the assessment shall become final unless attacked within thirty (30) days thereafter in the circuit court of the county in which the district is located.

(c) Each annual assessment for such maintenance shall be in addition to the ten percent (10%) limitation permitted for the original cost of the improvement by § 6-71-111 but shall not be in excess of one-fifth of one percent (0.2%) of the valuation of the real property in the district, as ascertained by the county assessment of the property referred to heretofore.

(d) The commission shall provide by resolution for the levy of the assessment of the benefits for the purpose of maintenance as made by the assessors.

(e) The assessment shall be a charge and lien against all the real property in the district from the date of the resolution and shall be entitled to preference over all judgments, executions, encumbrances, or liens whensoever created, except the lien for original assessments, and shall continue until such assessments, with any penalty and costs that may accrue, shall be paid. However, as between grantor and grantee, all payments not due at the date of transfer of such real property shall be payable by the grantee.

(f) Notice and collection of the assessment, the infliction of a penalty for nonpayment, and the enforcement and foreclosure of the lien shall all be had and done in the same manner as is provided in reference to the original assessment.