A. The tax imposed by this chapter together with the interest and penalties herein provided and the filing fees paid to the Clerk of Clackamas County, Oregon, and advertising costs which may be incurred when same becomes delinquent as set forth in this chapter shall be and remain until paid a lien from the date of its recording with the County Clerk and superior to all subsequent recorded liens on all tangible personal property used in the transient lodging facility of an operator, which may be foreclosed on and sold as may be necessary to discharge said lien. The personal property subject to such lien may be seized by any authorized deputy or employee of the city and may be sold at public auction after 20 days’ notice of sale given by two publications in a newspaper of general circulation in the city. The notices required hereunder shall be published not less than 7 days apart. Such seizure and sale shall be in addition to any other process to secure payment of the delinquent tax allowed by law.
B. Any lien for taxes shall upon the payment of all taxes, penalties, and interest thereon, be released by the Tax Administrator.
(Ord. 1477, passed 5-16-2018)