§ 7-128 TAX CONSTITUTES DEBT.
   The taxes, penalty and interest due hereunder shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt.
(`90 Code, § 7-104) (Ord. 2833, passed 12-15-87; Am. Ord. 3285, passed 3-1-16)