Skip to code content (skip section selection)
(1) Any tax, penalty or interest imposed under this article which has become final, as provided in this article, shall become a lien when the city perfects a notice and claim of lien setting forth the name of the taxpayer, the amount of the tax, penalty and interest, the period or periods for which due, the date of accrual thereof, and stating that the city claims a lien therefor.
(2) The notice of claim of lien shall be signed by the tax collector under his official seal of the city, and, with respect to real property, shall be recorded in the office of the county recorder of any county in which the taxpayer owns real property, and, with respect to personal property, shall be filed in the office of the secretary of state. After the notice and claim of lien is recorded or filed, the taxes, penalties and interest in the amounts specified therein shall be a lien on all real property of the taxpayer located in such county where recorded, and all tangible personal property of the taxpayer within the state, superior to all other liens and assessments recorded or filed subsequent to the recording or filing of the notice and claim of lien.
(3) Every tax imposed by this article, and all increases, interest and penalties thereof, shall become from the time the same is due and payable a personal debt from the person liable to the city, but shall be payable to and recoverable by the tax collector and which may be collected in the manner set forth in subsection (b) below.
(4) Any lien perfected pursuant to this section shall, upon payment of the taxes, penalties and interest affected thereby, be released by the tax collector in the same manner as mortgages and judgments are released. The tax collector may, at his sole discretion, release a lien in part, that is, against only specified property, for partial payment of moneys due the city.
(b) Actions To Recover Tax. An action may be brought by the city attorney or other legal advisory to the city designated by the city council, at the request of the tax collector, in the name of the city, to recover the amount of any taxes, penalties and interest due under this article; provided that:
(1) No action or proceeding may be taken or commenced to collect any taxes levied by this article until the amount thereof has been established by assessment, correction or reassessment; and
(2) Such collection effort is made or the proceedings begun:
a. Within six (6) years after the assessment of the tax; or
b. Prior to the expiration of any period of collection agreed upon in writing by the tax collector and the taxpayer before the expiration of such six-year period, or any extensions thereof; or
c. At any time for the collection of tax arising by reason of a tax lien perfected, recorded or possessed by the city under this section.
(Ord. No. 6926, § 1.B, 4-18-88)