A. Taxes due and not paid on the date required by this chapter together with all interest, penalties and administrative costs accruing thereafter, immediately after the date such taxes become due and unpaid shall become a lien in favor of the city upon all of the operator’s real and personal property including rights to property. Such lien shall continue until all taxes, penalties, interest and administration costs due the city have been paid or the lien released in whole or in part.

B. A separate notice of such lien shall be given each taxpayer liable for the taxes by certified mail and shall be recorded in the Bethel Recording District, state of Alaska and any other recording district in which the city finds the operator’s property. Upon the filing of the notice, the lien shall be prior and paramount to all subsequently filed liens and liens arising out of subsequently incurred obligations except as otherwise specifically provided in statute. Notice of the lien shall specify the operator(s) liable for payment of the tax, the amount of taxes and the date they were due, a statement of the interest, penalties and administration costs accrued and which may thereafter accrue, the tax period for which the taxes were due and such other information as the department may determine or as may be required by law.

C. No failure of a notice of lien to meet all the requirements of this section, except as to amount if different from the recording thereof, adversely affects the existence or priority of the lien created under this section to the extent of the correct amount which is the same or less than that stated in the recorded lien. [Ord. 97-22 § 2.]