§ 3.20.170. Liens.

(A)

The tax imposed by this chapter, together with the interest and penalties provided in this chapter and any advertising costs incurred when the tax becomes delinquent, shall be and until paid remain a lien from the date of its recording with the County Clerk until the tax is paid against all real property occupied by the lodging facility. This lien shall have priority over all other liens and encumbrances of any character. The lien may be foreclosed on and the property sold as may be necessary to discharge the lien in the manner specified in ORS 223.505 through 223.595.

(B)

The tax imposed by this chapter, together with the interest and penalties provided in this chapter and any advertising costs incurred when the tax becomes delinquent, shall be and until paid remain a lien against all property of the lodging tax collector intermediary as authorized by local, state or federal law from the date of its recording with the County Clerk until the tax is paid. This lien shall have priority over all other liens and encumbrances of any character. The lien may be foreclosed on as provided by local, state or federal law.

(C)

Notice of the lien shall be issued by the Tax Administrator when the lodging tax collector has defaulted in payment of the tax, interest and penalty. A copy of the notice shall be sent certified mail to the lodging tax collector.

(D)

A lien for the tax, interest and penalty and costs shall be released by the Tax Administrator when the full amount has been paid to the City. The operator or person making the payment shall receive a receipt stating that the full amount of the tax, interest and penalty has been paid, that the lien is released and that the record of the lien is satisfied.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)