§ 3.05.160. Enforcement—Action to collect.

(a)

Any taxes, penalties and/or fees required to be paid under the provisions of this chapter shall be deemed a debt owed to the county. Any person owing money to the county under the provisions of this chapter shall be liable in an action brought in the name of the county for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, penalties and/or fees imposed by this chapter or the failure to comply with any of the provisions of this chapter.

(b)

In addition to any other remedies available under federal, state, or local law, if any amount required to be paid to the county under this chapter is not paid when due, the auditor-controller-treasurer-tax collector may, within three years after the amount is due record a certificate of lien specifying the amount of taxes, fees and penalties due, and the name and address of the individual or business as it appears on the records of auditor-controller-treasurer-tax collector. The lien shall also specify that the auditor-controller-treasurer-tax collector has complied with all provisions of this chapter in the determination of the amount required to be paid. From the time of the filing for record, the amount required to be paid, together with penalties thereon, constitutes a lien upon all real property in the county owned by the individual or business, or subsequently acquired by the individual or business before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten years from the filing of the certificate unless sooner released or otherwise discharged.

(c)

At any time within three years after any individual or business is delinquent in the payment of any amount herein required to be paid or within three years after the last recording of a certificate of lien under Subsection (b) of this section, the auditor-controller-treasurer-tax collector may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the county under this chapter. The warrant shall be directed to the sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. the auditor-controller-treasurer-tax collector may pay or advance to the sheriff, the same fees, commissions and expenses for service provided by law for similar services pursuant to a writ of execution. the auditor-controller-treasurer-tax collector shall approve the fees for publication in the newspaper.

(d)

At any time within three years after recording a lien against any individual or business, if the lien is not discharged and released in full, the auditor-controller-treasurer-tax collector may forthwith seize any asset or property, real or personal (including bank account), of the operator and sell at public auction the asset or property, or a sufficient part of it to pay the amount due together with any penalties and interest imposed for the delinquency and any cost incurred on account of the seizure and sale. Assets or property of the business subject to seizure and sale subject to this chapter shall not include any assets or property which is exempt from execution under the provisions of Code of Civil Procedure.

(Ord. No. 3361, § 1, 3-6-18)