The City Treasurer, for the more effective collection of the tax, may file with the Clerk of the County Commission a certified copy of an assessment of taxes under this subchapter for recordation which shall thereafter constitute binding notice of the lien created by this subchapter upon all lands of the taxpayer located in the city as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this subchapter, the lien of which shall have been recorded, the City Treasurer may certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the County Commission with the request that he or she record it in the book in which releases are recorded. From the date that such certificate is admitted to record the land of the taxpayer in the city shall be free from any lien for taxes under this subchapter accrued to the date that the certificate was issued.
(Prior Code, § 745.26) (Ord. passed 10-21-1980)