(a) In the event that any service charge is not paid when due, the unpaid balance and any interest accrued shall be a lien on the parcel of real property with regard to which the service charge was made. The lien shall be superior and paramount to the interest in such parcel of any owner, lessee, tenant, mortgagee or other person, except the lien of taxes.

(b) If any service charge or any part of a service charge remains unpaid at the end of 2 years after the due date, the county government shall institute proper proceedings for the enforcement of the lien, levy the service charge as an assessment with interest thereon accrued, and all costs thereon, upon the grounds and buildings with regard to which a service charge was made. The properties against which such service charges remain unpaid shall be liable for the payment of said service charge in the same manner as they are liable for other county taxes and are subject to the collection procedures set forth in Chapter 87 of this title.

(c) The Sheriff shall, out of the purchase money of the premises so sold, pay all costs arising from the process and sale to the parties entitled thereto respectively, and shall pay the amount of the service charge with accrued interest thereon to the county government. The residue of the purchase money shall be immediately deposited in a state or national bank designated by Sussex County, to the credit of the owner or owners of the property so sold.

9 Del. C. 1953, § 6711; 55 Del. Laws, c. 263; 57 Del. Laws, c. 762, § 10A; 63 Del. Laws, c. 142, § 25; 64 Del. Laws, c. 67, § 1.