§ 19-159. Lien on taxpayer's property.

If any tax imposed in this article is not paid after it is due, the director of finance shall issue a notice, setting forth the name of the taxpayer, the amount of the tax, the date of the accrual thereof, and that the city claims a first and prior lien therefor on the real and personal property of the taxpayer, except as to preexisting liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose right has attached prior to the filing of the notice. This notice shall be on forms prepared by the director of finance, and, when filed in the office of the clerk and recorder of any county in this state in which the taxpayer owns real or personal property, such notice shall create a lien as provided in this section on such property in that county and constitute a notice thereof.

(Code 1961, § 25A-7)