(A) The owner of personal property assessed is personally liable for the amount of taxes assessed against their or the owner's property, and shall constitute a lien upon the property assessed.
(B) Real property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and paramount to all other liens or encumbrances against the property.
(C) Failure to receive a tax bill does not relieve taxpayer of responsibility to pay when tax is due.
(Am. Ord. No. 2003-05, passed 5-6-03)