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The city shall be entitled to place a lien against any property of an owner located in the City of Metropolis to enforce the collection of the taxes and penalties imposed by this subchapter. The city shall use the same form of notice and procedures as provided in the Retailer’s Occupations Tax Act, as amended, for state tax liens (ILCS Ch. 35, Act 120, §§ 1 et seq.).
(Ord. 2016-12, passed 8-22-2016)