Any tax determined to be due hereunder and remaining unpaid after demand for same, and all penalties and interest thereon, shall be a lien in favor of the borough upon the property, real or personal, of the person or persons or entity or entities liable for payment of the tax but only after the lien has been entered and docketed of record by the Prothonotary or the Recorder of Deeds of the county where such property is situated or located.
(2006 Code, § 24-614) (Ord. 5/7/2001, passed 5-7-2001, § 15)