In the event a deed conveying real estate, or an assignment of beneficial or other interest in real estate within the corporate limits of the Village is filed for recordation or accepted by a trustee of a land trust without the Village real estate transfer tax stamp(s) required by this Chapter affixed to such instrument, a lien is declared against said real estate conveyed or interest therein transferred in the amount of the tax. The fact that the deed or assignment does not have the real estate transfer tax stamp(s) affixed to it in an amount equal to the amount of State transfer taxes shall constitute constructive notice of lien. The lien may be enforced by proceedings to foreclose, as in cases of mortgages or mechanics' liens. Suit to foreclose this lien must be commenced within two (2) years after the date of recording the deed. Nothing herein shall be construed as preventing the Village from bringing a civil action to collect the tax imposed by this Chapter from any person who has liability for payment of the same, including interest and penalties as hereinbelow provided. (Ord. 94-24, 3-15-94)