If any amount required to be remitted or paid to the City under this Chapter is not remitted or paid when due, the Tax Administrator may, within three (3) years after the amount is due, file for record in the office of the County of San Bernardino recorder a certificate specifying the amount of tax, penalties and interest due, the name and address as it appears on the records of the Tax Administrator of the operator liable for the same and the fact that the Tax Administrator has complied with all provisions of this Chapter in the determination of the amount required to be remitted and paid. From the time of the filing for record, the amount required to be remitted together with penalties and interest constituting a lien upon all real property in the County owned by the operator or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the time of filing of the certificate unless sooner released or otherwise discharged.
[Ord. No. 461, Section 3, 5/9/07.]