Any amount of tax due and unpaid under this article shall be a debt due the City. It shall be personal obligation of the purchaser and shall be a lien upon all of the property of the purchaser. The lien shall have priority over all other liens and obligations except those due the State and the United States of America. Any such lien shall attach when the obligation to pay such tax accrues. The lien shall be enforceable by the City as any other lien against the property of a debtor. (1978 Code Sec. 9-53(a).)