§ 37.081 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.
(Prior Code, § 37.071) (Ord. 1064, passed 1-8-1985; Ord. 1593, passed 4-8-2008)