(a) If any person liable to pay any tax neglects or refuses to pay the tax after demand, the amount (including any interest, additional amount, addition to the tax or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the City upon all property and rights to property, whether real or personal, belonging to that person. Unless another date is specifically fixed by law, the lien imposed by this section shall arise at the time the assessment is made and shall continue until the liability for the amount so assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable by reason of lapse of time. The Tax Administrator may, on those forms as he may prescribe therefor, cause any lien established herein to be filed on record in the county offices in which the person liable therefor resides, or owns real property, or both.
(b) Subject to those regulations as the Tax Administrator may prescribe, he may issue a certificate of release of any lien imposed with respect to any City tax and cause the lien to be filed on record under the following circumstances;
(1) The Tax Administrator finds that the liability for the amount assessed, together with all interest in respect thereof, has been fully satisfied or has become legally unenforceable.
(2) There is furnished to the Tax Administrator and accepted by him a bond that is conditioned upon the payment of the amount assessed, together with all interest in respect thereof, within the time prescribed by law (including any extension of time), and that is in accordance with those requirements relating to terms, conditions and form of the bond and sureties thereon, as may be specified by the regulations.
(Ord. 2000-130. Passed 4-13-00.)