(A) The collector of business taxes, for the more effective collection of the tax, may file with the office of the Clerk of the County Commission of the appropriate jurisdiction, a certified copy of an assessment of taxes under this subchapter for recordation, which shall thereafter constitute binding notice of the lien created by this subchapter upon all lands of the taxpayer located in the city as against all parties whose interest arose after such recordation, in accordance with the procedures as set forth in § 39.050.
(B) Upon payment of taxes delinquent under this subchapter, the lien of which has been recorded, the collector of business taxes may certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the office of the Clerk of the County Commission. The office of the Clerk of the County Commission shall record such certificate in the book in which releases are recorded. From the date that such certificate is admitted to the record, the land of the taxpayer in the city shall be free from any lien for taxes under this subchapter accrued to the date that the certificate is issued.
(Ord. passed 12-18-1998)