There shall be an attachment of lien to proceeds of any sale of property. In case any real estate upon which a tax and/or service lien exists is sold by any means, including by an order of the court of competent jurisdiction directing an executor or administrator to sell the real estate to pay the debts of a deceased person, or is sold by virtue of an execution process, or is sold in any fashion, such tax and/or service lien shall be transferred to the fund arising from such sale in the hands of the officer making the sale, and the real estate so sold shall be discharged therefrom. If the fund is not sufficient to pay and discharge the tax and/or service lien, by reason of the real estate having been sold subject to another or other lien or liens created by the taxable prior owner, the unpaid balance of the tax and/or service lien shall remain a lien upon the land so sold.
(Ord. 13779. Passed 5-19-09.)