712-15. Tax Lien.
(a) The Tax Collector is authorized to record a Certificate of Delinquency of Transient Occupancy Tax Lien with the Humboldt County Recorder against any operator who fails to remit taxes, penalties, or interest due under this chapter within the times required herein. The Tax Collector shall add to the amount of the lien the costs incurred by the County in collecting the tax due, such costs specified in Section 712-8 above. The Certificate of Delinquency of Transient Occupancy Tax Lien may be filed by the Tax Collector: (Ord. 2449, § 1, 05/03/2011)
(1) Ten (10) days after the serving or mailing of the notice required by Section 712-9, if the Operator does not file the application for appeal permitted by Section 712-9. (Ord. 2449, § 1, 5/3/2011)
(2) If the Operator files the application permitted by Section 712-9, thirty (30) days after the Tax Collector’s determination of the amount of tax to be remitted pursuant to Section 712-9, unless the Operator files an appeal pursuant to Section 712-10. (Ord. 2449, § 1, 5/3/2011)
The Certificate of Delinquency of Transient Occupancy Tax Lien shall be filed within three (3) years after the tax becomes due. The Certificate of Delinquency of Transient Occupancy Tax Lien shall specify the amount due, the name and last known address of the Operator liable for the same, and a statement that the Tax Collector has complied with all provisions of this article with respect to the computation and levy of the tax owed by the Operator. From the time of the recording of the Certificate of Delinquency of Transient Occupancy Tax Lien, the amount required to be paid, together with penalties, constitutes a lien upon all real property in the county owned by the Operator or thereafter acquired before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten (10) years from the filing of the Certificate of Delinquency of Transient Occupancy Tax Lien, unless sooner released or otherwise discharged. Within ten (10) years of the date of the recording of the Certificate of Delinquency of Transient Occupancy Tax Lien (or within ten (10) years of the date of the last extension of the lien), the Tax Collector may extend the lien by filing for record a new certificate in the Office of the Humboldt County Recorder, and from the time of filing the lien under the original Certificate of Delinquency of Transient Occupancy Tax Lien shall be extended for an additional ten (10) years, unless sooner released or otherwise discharged. The lien shall not be removed until the delinquent taxes, penalties for delinquency, and costs of collection are fully paid or the property is sold for payment of the delinquent taxes, penalties for delinquency, and costs of collection. (Ord. 2449, § 1, 5/3/2011)
(b) At any time within three (3) years after the recording of a Certificate of Delinquency of Transient Occupancy Tax Lien under subsection (a) above, the Tax Collector may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any tax and penalties required to be paid to the County under this article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The Tax Collector may pay or advance to the sheriff or marshal such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution. (Ord. 2449, § 1, 5/3/2011)
(c) In lieu of issuing a warrant under subsection (b), at any time within the three (3) years after a Certificate of Delinquency of Transient Occupancy Tax Lien was recorded under subsection (a), the Tax Collector may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the Operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the Operator not exempt from execution under the provisions of the Code of Civil Procedure. (Ord. 2449, § 1, 5/3/2011)