(A) Perpetual lien. The tax imposed by this chapter, and any penalty and interest due thereon, if not paid when due, and all costs of collection of such tax, penalty and interest, shall constitute a perpetual lien on the real property transferred in the amount applicable to each lot or parcel of real property transferred and shall have priority over all other liens except general tax liens and special improvement district assessment liens. Except as aforesaid, the lien for such tax shall be and until paid shall remain a first and prior lien superior to all other liens upon such property and shall take precedence on such property over other liens or claims of whatsoever kind or nature. Such lien shall continue until the amount thereof is paid or until its discharge of record by foreclosure or otherwise.
(B) Recording constitutes notice. The recording of this chapter in the office of the Clerk and Recorder of the County of Eagle, State of Colorado, shall constitute notice to all persons interested in the transfer of real property of the existence of and the lien imposed by the real estate transfer tax.
(C) Delinquent tax notice. If the tax is unpaid and delinquent, the Town Manager shall give written notification to the buyer at the address shown on any deed or instrument evidencing the transfer, or the buyer’s last known address, and the seller at the seller’s last known address, of such delinquency. Such notification shall be mailed certified or registered mail, postage prepaid, return receipt requested, and shall be effective on the date of the mailing. If the tax, penalty and interest are not paid within 30 days of the effective date of the notification, the Town Manager shall make the same delinquent on the town’s tax roll and shall, at least once each calendar year, but not sooner than October 1, certify such delinquencies, along with the interest and penalty, to the County Treasurer; and the County Treasurer shall extend such delinquencies upon the real property tax rolls of the county and collect the same in the same manner as delinquent general taxes levied upon such property. Upon certification of the delinquent taxes, the penalties and interest thereon shall also be due and payable.
(D) Suit for recovery. The amount of the tax, penalty and interest imposed under the provisions of this chapter shall be deemed a debt to the town. Any person owing money to the town under the provisions of this chapter shall be liable to an action brought in the name of the town for the recovery of such amount.
(E) Penalty. Any person who shall fail or refuse to pay any tax due under this chapter may be subject to penalty as provided in § 1-4-1 of this code.
(F) Remedies cumulative. Any remedies provided for in this chapter shall be cumulative and not exclusive and shall be, in addition to any other remedies provided by law.
(Ord. 26(1979) § 11; Ord. 5(1980) § 11; Ord. 23(1984) § 1; Ord. 23(1993) § 1)