The tax commission may at any time release all or any portion of the property subject to any lien provided for in this chapter from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien or other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties. (MC Ord. 39A §114, 1971)