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the city under the provisions of this article shall be liable to an action brought in the name of the City of Santa Ana for the recovery of such tax, penalties, interest, and administrative costs incurred in connection therewith, including attorney fees. (b) Recording of a certificate of lien. If any amount required to be paid under this article is not paid when due, the finance director or his designated agent may record in the office of the county recorder(s) of such counties as the finance director may determine a certificate which specifies the amount of tax, penalties and interest due, the name and address of the operator liable for the same, a statement that the finance director has complied with all provisions of this article in the determination of the amount required to be paid, and a legal description of the real property owned by the operator. From the time of the recording of the certificate, the amount required to be paid together with penalties and interest constitutes a lien upon all real property in the county owned by the operator or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten (10) years from the filing of a certificate unless sooner released or otherwise discharged. (c) Warrant for collection of tax. At any time within three (3) years after the recording of a certificate of lien, the finance director or his designated agent may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any taxes, penalties and interest required to be paid to the city under this article. The warrant shall have the same effect as a writ of execution and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. (d) Seizure and sale. In lieu of issuing a warrant under subsection (c), at any time within three (3) years after an assessment was issued or a certificate of lien was recorded under subsection (b), the finance director or his designated agent may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the operator and sell any non-cash or nonnegotiable property or a sufficient part of it at public auction to pay the amount of tax due together with any penalties and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution under provisions of the Code of Civil Procedure. Section 9. Section 35-131 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) Sec. 35-139. Security for collection of the tax. (a) To ensure compliance with Hotel Visitors' tax payment requirements, the finance director shall require each new operator subject to such requirements to deposit with the city within one (1) year after the effective date of this article, or within thirty (30) days after commencing business, whichever is later, such security in a form acceptable to the finance director in the amount not greater than the person's estimated average liability for the first period for which a return must be filed or the sum of ten thousand Ordinance No. NS-2648 Page 8 of 12