2.7.1104: FORM OF NOTICE AND FILING OF LIEN:
The notice shall be on forms prepared by the Director and shall be verified by the Director and may be filed in the office of the clerk and recorder of any county in this State in which the taxpayer owns real or tangible personal property, and the filing of the notice shall create a lien on the property in that county and constitute notice thereof. After the notice has been filed, or concurrently therewith or at any time when taxes due are unpaid, whether the notice be filed or not, the Director may issue a distraint warrant as provided. (1968 Code §3-101; Ord. 76-168; Ord. 01-42)