(A) In the event a deed is filed for recordation for real estate within the corporate limits of the city without payment of the tax imposed in § 39.155 (as such tax may be reduced pursuant to § 39.159), a lien is hereby created against said real estate so conveyed in the amount of the tax plus interest as accrued pursuant to § 39.162, and any penalty imposed pursuant to § 39.999. The fact that the deed does not contain a city revenue stamp in an amount equal to the tax imposed by this subchapter shall constitute constructive notice of lien.
(B) Any lien filed in accordance with § 39.158 may be enforced by proceedings for foreclosure, as in cases of mortgages or mechanics’ liens. Suit to foreclose this lien must be commenced within three years after the date of recording the deed or the time otherwise prescribed by statute, whichever is later.
(C) Nothing herein shall be construed as preventing the city from bringing a civil action to collect the tax imposed by this subchapter from any person who has liability for payment of the same, including interest and penalties as herein below provided.
(D) The unlawful acceptance of a conveyance of real property in the city without paying the applicable transfer tax shall be a violation of the city code that may result in the termination of water service to such real property.
(Ord. 06-18, passed 4-20-2006; Ord. 2010-07, passed 3-15-2010; Ord. 2017-58, passed 10-16-2017)