A. Whenever any operator, occupant or other person shall fail to collect and/or pay over any tax, or to owe any tax, penalty or interest imposed by this chapter as herein provided, the City Administrator may authorize the director of finance to file notice of liens on behalf of the City against the real estate upon which the Hotel is located and/or against all franchises, property and rights to property, whether real or personal, then belonging to or thereafter acquired by the person owing the tax pursuant to Title 68, Oklahoma Statutes as amended, Section 2701 and Section 2704,
B. The liens shall, upon proper filing, attach to the real estate and/or personal property then owned or thereafter acquired by the debtor, whether such property is used by the debtor in the operation of business or is under the authority of an assignee, trustee, or receiver for the benefit of creditors, from the date such taxes are due and payable as allowed by Title 68, Oklahoma Statutes, as amended, Section 2704.
C. The City Administrator shall notify the person owing the tax by personal service or by certified mail that the City will file such liens if any delinquent taxes, interest and/or penalties are not paid within fifteen (15) days of receiving such notice.
D. The City Administrator may also authorize the City attorney to institute an action in personam and in rem to enforce payment and collect any delinquent taxes, penalties and/or interest. (Ord. 370, 2-6-2023)