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<br /> <br /> <br /> <br /> <br />6eGt*GR 21 3 <br />if the busines6 liGense taxes aFe RGt aid when due <br />GUG h tax <br />eRalt <br />aRd <br />. p <br />, , p <br />y <br /> <br />interest, aFe paid OF Until it is d1Qnhapg ed of reGGrd <br /> <br />Sec. 21-122. Nonpayment of tax; assessment by lien; recording and enforcement <br />of liens; recording service fee. <br />(a) Recording of a certificate of lien. If any amount, including penalties, <br />interest, and administrative charges required to be paid under this chapter is not <br />paid when due, the collector or any duly authorized revenue officer acting as his <br />or her designated agent, may record or cause to be recorded, in the office of the <br />county recorder(s) of such counties as the collector may determine, a certificate <br />which specifies the amount due, the name and address of the person liable for <br />the same, a statement that the collector has complied with all provisions of this <br />chapter in the determination of the amount required to be paid, and a legal <br />description of the real property owned by such person. From the time of the <br />recording of the certificate, the amount required to be paid together with <br />penalties, interest, and administrative charges owing constitutes a lien upon all <br />real property in the county owned by such person or thereafter acquired before <br />the lien expires. The lien shall have the force, effect and priority of a tax lien and <br />shall continue for ten (10) years from the filing of a certificate unless sooner <br />released or otherwise discharged. <br />(b) Recording service fee. Whenever the collector in his or her discretion <br />determines that the recording of a certificate of lien is desirable to secure and <br />effectuate the collection of any amount required to be paid under the terms of this <br />Page 27 <br />75D-29