(A) City taxes shall be due on the July 1 of each year and, on said date, city taxes assessed against personal property shall constitute a first lien prior, superior and paramount upon all personal property of the person so assessed from and after July 1 of each year and shall so remain until paid. Such tax liens on personal property shall take precedence over all other claims, encumbrances and liens upon said personal property, whether created by chattel mortgage, execution levy, judgment or otherwise and whether arising before or after the assessment of personal property taxes and no transfer of personal property assessed for taxes thereon shall operate to divest or destroy the lien, except where the personal property is sold in the ordinary course of retail trade as defined in the Uniform Commercial Code.
(B) City taxes assessed upon any interest in real property shall, on the July 1 in any year, become a lien upon such real property and the lien for such amounts and for all tax administration fees, late penalty charges and interest and any other charges thereon, as provided for by law, shall continue thereon until payment thereof.
(1979 Code, § 1.602) (Ord. 86, passed 8-16-1983)