§ 115.03  LIEN IMPOSED.
   In order to secure the payment of the annual franchise tax levied and imposed hereby, and all penalties, interest, fees, commissions, charges and other expenses, including court costs and attorney's fees, incurred by reason of any delinquency in the payment thereof or the process of collection, a lien is hereby imposed by the city upon all property in the city which is owned by the financial institutions liable therefor; and such lien has priority over all other obligations or liabilities for which the property is liable, except state and county taxes, with which it has equal priority.
(Ord. 1996-08-15, passed 8-26-96)