Sec. 40. (a) The unit has a lien against each parcel of real property that is assessed for:
(1) the construction, maintenance, or repair of an improvement; or
(2) the taking of lands for any purpose of the unit.
(b) The lien is established when the assessments are certified to the disbursing officer for collection. The unit may bring a foreclosure action to enforce the lien against a person who defaults in payment of the assessment.