If any amount required to be remitted or paid to the county pursuant to this article is not remitted or paid when due, the Tax Administrator, within three years after the amount is due, may file for record in the office of the county’s Recorder, a certificate specifying the amount of tax, penalties and interest due, the name and address as they appear in the records of the Tax Administrator of the operator liable for the same, and the fact that the Tax Administrator has complied with all the provisions of this article in the determination of the amount required to be remitted and paid. From the time of the filing for record, the amount required to be remitted, together with penalties and interest, shall constitute a lien upon all real property in the county owned by the operator or afterwards and before the lien expires acquired by him or her. The lien shall have the force, effect and priority of a judgment lien and shall continue for ten years after the time of filing the certificate, unless sooner released or otherwise discharged.
(1966 Code, § 17A-16) (Ord. 499, § 16)