(A) The tax paid to the operator and owed to the City, and interest, penalty, filing fees, and any advertising costs incurred when the tax becomes delinquent, shall be a lien on all tangible personal property in the operator’s hotel from the date of its recording with the County Clerk until the tax is paid. The tax, penalty, and interest owed to the City by the operator shall continue to accrue until such time as the lien is satisfied. The lien shall be superior to all subsequently recorded liens on all tangible personal property in the operator’s hotel. The lien may be foreclosed and the necessary property may be sold to discharge the lien, as provided by law.
(B) Notice of the personal property lien shall be issued by the City Administrator when the operator has defaulted in payment of the tax, interest, and penalty. A copy of the notice shall be sent by certified mail to the operator.
(C) Personal property subject to the lien may be foreclosed in the same manner as a non-possessory chattel lien as set forth in ORS Chapter 87.
(D) A lien for the tax, interest, and penalty shall be immediately released by the City Administrator when the full amount has been paid to the City. The operator or person making the payment shall receive a receipt stating that the full amount of the tax, interest, and penalty has been paid, that the lien is released and the record of the lien is satisfied.
(E) The tax imposed by this chapter, together with the interest, administrative costs, attorney fees, and penalties herein provided and the filing fees paid to the Clerk of the County, and advertising costs which may be incurred when same becomes delinquent as determined by the Administrator and as set forth in this chapter, shall become a lien on the hotel real property 30 days after notification of payment due. The lien hereby created may be foreclosed in any manner provided bylaw.
(F) In the event of litigation to foreclose a lien created by this section, the prevailing party shall be entitled to recover reasonable attorney fees and other costs and disbursements provided by law.
(Ord. 663, passed 6-3-2020)