(A) The city shall have a lien for taxes upon any and all property subject to the tax imposed by this chapter, which lien shall be superior to all encumbrances prior or subsequent.
(B) On or about April 1 of each year, the City Clerk/Treasurer shall prepare a list of all outstanding unpaid tax bills within the city, and shall promptly cause such list, showing the name of each delinquent taxpayer, the number of the tax bill, and the amount due to be published in the newspaper having the largest circulation in the county. Said publication shall indicate that a fee in the sum of five dollars ($5.00) for each time the delinquent list is published shall be added to the amount owed on each delinquent tax bill.
(Ord. 2019-13, passed 9-26-19; Am. Ord. 2020-16, passed 9-21-20; Am. Ord. 2021-09, passed 9-20-21; Am. Ord. 2022-06, passed 9-22-22; Am. Ord. 2023-21, passed 9-5-23)