The Collector, for the more effective collection of the taxes imposed by this article, may file with the Clerk of the County Commission a certified copy of the assessment of taxes under this article for recordation. A certificate so filed shall be recorded in the book in which similar certificates of the State are recorded and thereafter constitute binding notice of the lien created by this article upon all lands of the taxpayer located within the City as against all parties whose interest arose after such recordation. Upon payment of the taxes delinquent under this article, the lien of which shall have been recorded, the Collector shall certify in duplicate the fact and amount of payment and balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the County Commission. The Clerk of the County Commission shall record such certificates in the book in which releases are recorded. From the date that such certificate is admitted to record, the land of the taxpayer in the City shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(Ord. 203. Passed 5-17-76.)