If any amount required to be paid to the tax collector under this article is not paid
when due the tax collector may within three years after the amount is due, file for
record in the office of any county recorder a certificate specifying the amount, interest,
and penalty due, the name and address as it appears on the records of the tax collector
of the person liable for the same, and the fact that the tax collector has complied
with all provisions of this part in the determination of the amount required to be
paid. Unless otherwise prohibited by law, from the time of the filing for record,
the amount required to be paid together with any interest and penalty constitutes
a lien upon all real property in that county owned by the person or afterward and
before the lien expires acquired by him. The lien has the force, effect, and priority
of a judgment lien and shall continue for 10 years from the time of filing of the
certificate unless sooner released or otherwise discharged. The lien may, within 10
years from the date of the last extension of the lien in the manner herein provided,
be extended by filing for record a new certificate in the office of the county recorder
of any county and from the time of such filing the lien shall be extended to the real
property in such county for 10 years unless sooner released or otherwise discharged.
(Ord. No. 2853R § 1.)
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