A. If any amount required to be paid to this County under the Relief Tax Ordinance is not paid when due, the Department may, within three (3) years after the amount is due, file for record in the office of the County Recorder of this County or of any other county a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the Department of the person liable for the amount due, and the fact that the Department has complied with all provisions of the Relief Tax Ordinance in the determination of the amount required to be paid.
B. From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real property in the county where filed owned by the person or afterwards and before the lien expires acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five (5) years from the time of the filing of the certificate unless sooner released or otherwise discharged.
C. The lien may, within five (5) years from the date of the filing of the certificate or within five (5) years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any such county, and from the time of such filing, the lien shall be extended to the real property in such county for five (5) years, unless sooner released or otherwise discharged. (Ord. 106 §13(A), 1989)