When any person shall make an assignment of his property for the benefit of his creditors or where any person shall suffer, voluntarily or involuntarily or procure or permit the appointment of a receiver or trustee to take charge of his property and when such property shall be subject to taxation by the city such taxes for that year shall thereupon immediately be and become due and payable to the city from and after such assignment for the benefit of creditors or such receivership or trusteeship, and shall be secured by the lien provided by of the charter. (Ord. 8144)