All delinquent occupancy taxes and penalty shall constitute a lien in favor of the city on the personal and real property of the vendor providing lodging. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978.
(A) Under process or order of the court, no person shall sell the property of any vendor without first ascertaining from the Treasurer of the city the amount of any occupancy tax due to the city. Any occupancy tax due the city shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the sale proceeds.
(B) The Treasurer of the city shall furnish to any person applying for such a certificate, a certificate showing the amount of all liens in the records of the municipality against any vendor.
('74 Code, § 4-2-10) (Ord. 80- 1969; Am. Ord. 50-1982; Am. Ord. 56-1993; Am. Ord. 24-2001; Am. Ord. 2019-024)