(A) If any person fails to pay the use tax within ten days after it is due, the Town Manager shall issue a notice setting forth the name of the taxpayer, the amount of the use tax owed, the date of the accrual thereof and that the town claims a first and prior lien therefor on the real and personal property of the taxpayer, except as to pre-existing liens of a bona fide mortgagee, pledgee, judgment creditor or purchaser, which right has attached prior to the filing of the notice as hereinafter provided.
(B) The notice shall be on forms prepared by the Town Manager, and when filed in the office of the clerk and recorder of any county in the state in which the taxpayer owns real or personal property, such notice shall create a lien as aforesaid on such property in that county and constitute a notice thereof.
(Ord. 10-2017, passed 7-26-2017)