(A) The surcharge imposed by the city constitutes a lien in favor of the city upon the personal and real property of the vendor. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing.
(B) The City Clerk may release a lien against any specific property by signing a receipt of payment upon the notice of lien filed in the Office of the County Clerk after written verification of the amount due by the Treasurer including actual amounts due from monthly reports from the vendor plus accrued interest and penalties. If payment is made by check, actual release of lien will be available two weeks after payment is made.
(C) In the event a suit to foreclose the lien has been instituted, such suit shall be dismissed at any time before foreclosure sale upon receipt of all payments and interest provided for herein and payment of all costs of the foreclosure proceeding attributable to the property sought to be released, including reasonable attorney's fees.
(D) Under the process or order of court, no person shall sell the property of a vendor without first ascertaining from the Treasurer the amount of any surcharge due to the city. Any surcharge due the city shall be paid from the proceeds of the sale before payment is made to any judgment creditor or any other person with a claim on the proceeds of the sale.
(Ord. 39-2004)