§ 39.18  TAX CONSTITUTES DEBT.
   Such taxes, penalty and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt.
(`83 Code, § 7-213)  (Ord. 90-1, passed 2-19-90; Am. Ord. 92-17, passed 12-7-92; Am. Ord. 95-1, passed 1-3-95; Am. Ord. 96-6, passed 1-29-96; Am. Ord. 2002-07, passed 3-4-02 and approved by the Electorate on May 4, 2002; Am. Ord. 2003-39, passed 12-19-03; Am. Ord. 2007-11, passed 7-2-07)