Any waste collection fee remaining unpaid as of a date to be established annually by ordinance of each tax year shall be deemed delinquent and be subject to interest at the rate of 12% per annum and penalties at the rate of 10% on said amount and calculated from the due date of the tax year until paid in full. The city shall have a lien for all delinquent and unpaid taxes, plus penalty and interest, for seven years from the date of assessment on all property subject to city taxation for the years commencing January 1 of that tax year, which lien shall be superior to all liens and encumbrances, and shall be satisfied and released only upon full payment of the taxes, penalty and interest.
('84 Code, § 220.2, § 3) (Ord. 1983-8, effective 5-17-83; Am. Ord. 1989-7, effective 9-5-89; Am. Ord. 1999-12, effective 9-7-99)