The tax imposed in this chapter shall be fully paid and shall have priority out of the proceeds of any judicial sale of real estate before payment of any other obligation, claim, lien, judgment, estate or cost of the sale, and of the writ upon which the sale is made, except the State realty transfer tax. The sheriff or other officer conducting such sale shall pay the tax out of the first moneys paid to him or her in connection therewith. If the proceeds of the sale are insufficient to pay the entire tax, the purchaser shall be liable for the remaining tax.
(Ord. 4438. Passed 9-23-87.)