When the town, county, school district or any other political subdivision (other than the United States of America or any agency, instrumentality or corporation thereof) owns any tract of land not used as a street or public highway, which if owned by a private person would be liable to assessment for benefits to pay for improvements, an assessment shall be made against the land as though the land were the property of a private person. If the assessment is not paid as provided in the assessing ordinance, suit may be brought to enforce the collection of the assessment, and judgment may be rendered against such political subdivision, but no such land shall be sold under any such judgment unless otherwise permitted by law. (Ord. 9, Series 1988)