§ 4.11. Collection of delinquent taxes.  


Latest version.
  • The city council may provide by ordinance for the collection of delinquent taxes by fi. fa. issued by the city clerk and executed by a police officer of the city under the same procedure provided by the laws governing execution of such process from the superior court, or by the use of any other available legal processes and remedies. A lien shall exist against all property on which city property taxes are levied, as of the assessment date of each year, which shall be superior to all other liens except that it shall have equal dignity with those of the federal, state and county taxes.