13.28.110 Application of laws to levy, collection and enforcement of general taxes
All laws applicable to the levy, collection and enforcement of general taxes of the entity, including, but not limited to, those pertaining to the matters of delinquency, correction, cancellation, refund and redemptions are applicable to such charges, except that if any real property to which such charges relate has been transferred or conveyed to a bona fide purchaser for value, or if a lien of a bona fide encumbrancer for value has been created and attached thereon prior to the date on which the first installment of such taxes would become delinquent, then the lien which would otherwise be imposed by Section 13.28.080 shall not attach to such real property, and the charges relating to such property shall be transferred to the unsecured roll of collection.
(Ord. 3533, 10-28-75)