The amount of any tax not paid over to the City Recorder on or before the applicable due date, together with the default interest, compound default interest and fraud penalties accruing and/or imposed under this subchapter, all costs and expenses, including reasonable attorneys’ fees and recording charges, which may be incurred by the city in the city’s efforts to conduct any audit or inspection or to copy required operator records (including the fees of any certified public accountant engaged by the city), or to collect or secure the obligation to pay tax, default interest, compound default interest, fraud penalties, together with interest at the default rate on all of the city’s costs and expenses, (collectively “tax debt”), shall be secured by a lien “tax lien). The tax lien shall be perfected on the date the city records notice of the tax lien with the County Clerk, superior in priority to all subsequent liens, encumbrances, rights, title and interests in the transient lodging which gave rise to the tax lien, the tax lien, may be foreclosed and the real property encumbered by the tax lien may be sold in the same manner as mortgage, trust deed or construction contractor’s claim, notice of a tax lien shall be given by the City Recorder to the operator which is the subject of the deficiency determination or other determination, promptly after notice of the tax lien is recorded by the City Recorder in the County Clerk’s office. If, at least five days prior to the scheduled date of any sheriffs or other public sale conducted at the behest of the city, all of the tax debt secured by a tax lien is paid in full, then the tax lien shall be released by the City Recorder signing and acknowledging a release of the tax line, which may be recorded by any other person at his or her sole cost and expense.
(Ord. 2003-01, passed 2-4-2003)