§ 95.116 REVIEW OF LIENS FOR UNPAID TAXES.

   (A)   The Local Tax Administrator shall establish an internal review procedure regarding any liens filed against any taxpayers for unpaid taxes. Upon a determination by the Local Tax Administrator that the lien is valid, the lien shall remain in full force and effect.

   (B)   If the lien is determined to be improper, the Local Tax Administrator shall:

      (1)   Timely remove the lien at the city's expense;

      (2)   Correct the taxpayer's credit record; and

      (3)   Correct any public disclosure of the improperly imposed lien.

(Ord. O-6-01, passed 1-16-01)