(A) A lien is created on all property, personal and real, in favor of the city for all taxes, ad valorem, occupation or otherwise. Such lien shall exist from the first day of January in each year, until all the taxes are paid. Such lien shall be prior to all other claims and liens then existing or thereafter arising, and no gift, sale, assignment or transfer of any kind or judicial writ of any kind can ever defeat such lien.
(B) The lien for taxes created above shall attach to all property of the taxpayer owned on the first day of January and subsequently acquired, whether assessed or not.
(`87 Code, § 22-2)
Cross-reference:
Tax liens, see Charter, Art. III, § 10