26. (1) The assessment imposed by the county council under sections 24 and 25 before or after the erection of the city or town municipality, shall be of the nature of a tax upon the taxable immoveables of the new municipality. It shall be included in the collection roll and be levied as in the case of the other municipal taxes.
(2) The county corporation shall possess, for the recovery of such assessment, all the rights, powers and prior claims attributed to it for the recovery of taxes from the other local municipalities of the county, and it may cause the judgments obtained against the city or town municipality to be executed, in conformity with the provisions of articles 1113 and following of the Municipal Code (chapter C-27.1).