§ 4.04.530. Unpaid tax a prior lien.

Latest version.

The tax imposed by this chapter shall be a first and prior lien upon the real property, goods, business proceeds and business fixtures owned by or used by any taxpayer under lease, title-retaining contract or other contract arrangement, excepting goods sold to bona fide purchasers for value in the ordinary course of business, and shall take precedence on all such property over other liens or claims of whatsoever kind or nature, except any preexisting lien for state sales or use taxes.

(Code 1981, § 2-4-38; Code 1993, § 4.04.530; Ord. No. O-89-2, § 3)

                    
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