(A) The city shall have a lien after date of assessment on the property assessed, and on all other property of each person, for all taxes due by him or her to the city, which lien shall not be defeated by gift, devise, sale, alienation or any other means.
(B) The city shall have a lien on the property assessed, following the date when the taxes became delinquent, and also on any real property owned by a delinquent taxpayer at the time when the Tax Collector offers the tax claims for sale, which lien shall not be defeated by gift, devise, sale, alienation or any means whatever, except by sale to a bona fide purchaser, but no purchase of property made before final settlement for taxes for a particular assessment date has been made by the Tax Collector shall preclude the lien covering such taxes, and said lien shall include all interest, penalties, fees, commissions, charges and other expenses incurred by reason of delinquency in payment of the tax bill, or in the process of collecting it, and shall have priority over any other obligation or liability, and which lien shall be of equal rank with that of the state. When any preceding is instituted to enforce the lien provided for in this division (B), the lien shall continue in force until the matter is judicially determined.
(Prior Code, § 37.31) (Ord. 317, passed 9-5-1967)