§ 4.13. Collection of delinquent taxes.
Latest version.
The city council shall provide by ordinance for the collection of delinquent taxes by the use of any available legal processes and remedies. A lien shall exist against all property upon which city property taxes are levied, as of the assessment day of January 1 of each year, which shall be superior to all other liens except that it shall have equal dignity with those of the federal, state, or county taxes.