§ 4.04.590. Notice of tax lien—Issuance when.

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If any taxes, penalty or interest imposed by this chapter shown due by returns filed by the taxpayer, or as shown by assessments duly made as provided in this chapter are not paid within five days after the same are due, the director of finance shall issue a notice stating the name of the taxpayer, the amount of the tax, penalties and interest, the date of the accrual thereof, and that the city claims a first and prior lien therefor on the real and tangible personal property of the taxpayer except any preexisting liens for state sales or use taxes.

(Code 1981, § 2-4-44(A); Code 1993, § 4.04.590; Ord. No. O-89-2, § 8; Ord. No. O-94-61, § 9)

                    
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