Lien of the local government
127The proportion of the total cost referred to in paragraph 123(d) that is due and payable for a period of 60 days constitutes a special lien and charge on the land in priority to every claim, privilege, lien or encumbrance of any person whether the right or title of that person has accrued before or accrues after the lien arises, and the lien is not defeated or impaired by any neglect or omission of the local government or of any officer or employee of the local government or by want of registration.