At any time after an assessment and demand for payment of any tax interest and/or penalty due pursuant to this section is made against any person, the city may file a notice of lien for said tax, in the office of the recorder of deeds of DeWitt County, or any other county in which the person responsible for the payment of tax resides or has property and a lien shall attach to all property owned by such person in said county and shall continue in effect for a period of seven years after filing and may be foreclosed in the manner of a judicial lien. The remedy of imposing a lien hereunder shall be in addition to all other remedies available to the city to collect the tax, interest and penalty due, including civil actions.
(Ord. 771, passed 8-5-02)