§ 37.18 TAX CONSTITUTES DEBT.
   Such taxes, penalty or 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 with any other debt.
(Prior Code, § 3-2A-4) (Ord. 849, passed 3-15-2016, eff. 6-15-2016)