The corporate authorities of the city shall have all powers necessary to enforce the collection of the tax imposed and collected by the city pursuant to this chapter including but not limited to subpoena power and the power to create and enforce liens. No such lien shall affect the rights of bona fide purchasers, mortgagees, judgment creditors or other lienholders who acquire their interests in such property prior to the time a notice of such lien is placed on record in the office of the Recorder of Deeds of Douglas County. Any such lien placed on record shall only act as a lien upon property located within the corporate boundaries of the city. In creating a lien pursuant to this section, the procedures for its notice and enforcement shall be the same as those provided for in the Retailers’ Occupation Tax Act, as now or hereafter amended, for state tax liens, and the Recorder of Deeds with whom a notice of such lien is filed shall treat such lien as a state tax lien for recording purposes.
(Ord. 95-0-10, passed 9-11-95)