The Collector for the more effective collection of the tax imposed by this article may file with the Clerk of the County Court a certified copy of the assessment of taxes under this article for recordation. A certificate so filed shall be recorded in the book in which similar certificates of the State are recorded and thereafter constitute binding notice of the lien created by this article upon all lands of the taxpayer located within the City as against all parties whose interest arose after such recordation. Upon payment of the taxes delinquent under this article the lien of which shall have been recorded the Collector shall certify in duplicate the fact and amount of payment and balance due, if any and shall forward the certificates, one to taxpayer, and one to Clerk of the County Court. The Clerk of the County Court shall record such certificates in the book in which releases are recorded. From the date that such certificate is admitted to record the land of the taxpayer in the City shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(1968 Code §24-28)