5.40.320   Delinquent tax lien.
Any tax or other amount due and unpaid and delinquent under this chapter, and all penalties and interest thereon, shall be a lien against all assets, real or personal, owned by the taxpayer. Public notice of such lien may be recorded in the office of the recorder in any district in which the taxpayer owns such assets.
(Ord. 2002-09, 2002)