(A) The City of Elsmere shall have a lien upon the property assessed for the taxes levied and accumulated for $200 or more pursuant to the terms of this chapter and all penalties, interest, fees, commissions, charges and other expenses, including court costs and attorneys’ fees incurred by reason of delinquency in payment of the tax bill or in the process of collecting it, and such lien has priority over all other obligations or liabilities for which the property is liable.
(B) In addition, the City of Elsmere may withhold issuance and/or approval of any permit, loan, license or other benefit to an individual or entity that owes delinquent ad valorem property taxes (either personal or real property), street taxes, occupational license fees, or other obligation to the City of Elsmere or has an outstanding, unresolved code enforcement citation. The City Administrator or Treasurer may issue a permit or license to a property owner that demonstrates medical need related to the permit or license or that issuance of the permit or license will effectuate payment of the debt owed to the city by the individual or entity or resolve the outstanding code enforcement issue.
(Ord. 1439-1997, passed 9-23-97; Am. Ord. 1599-2009, passed 9-22-09; Am. Ord. 1611-2010, passed 9-28-10; Am. Ord. 1627-2011, passed 9-27-11; Am. Ord. 1639-2012, passed 9-25-12; Am. Ord. 1658- 2013, passed 6-11-13; Am. Ord. 1666-2013, passed 9-10-13; Am. Ord. 1683-2014, passed 9-9-14; Am. Ord. 1705-2015, passed 9-15-15; Am. Ord. 1777-2019, passed 9-10-19; Am. Ord. 1796-2020, passed 9-22- 20; Am. Ord. 1805-2021, passed 9-21-21)