Skip to code content (skip section selection)
The tax collector may record a certificate of lien in the Office of the Butte County Recorder, within three (3) years after the amount required to be paid to the City under this chapter is not paid when due. The certificate shall specify the amount of tax, penalties and interest due, the name and address as it appears on the records of tax collector of the operators liable for the tax and the fact that the tax collector has complied with all provisions of this chapter and the determination of the amount required to be paid. From the time of filing for record, the amount required to be paid together with penalties and interest constitute a lien upon all real and personal property in the City owned by the operator or afterwards acquired by the operator prior to the expiration of the lien. The lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the time of filing of their certificate unless sooner released or otherwise discharged. The lien may be extended for two (2) additional ten-year periods by re-recording the original lien. The lien may be recorded in any other county in which the operator may have property.