3.04.130 Actions to collect.
A. Actions. Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city for the recovery of such amount.
B. Liens. To recover any delinquent tax as a lien on real property, the following conditions must be met:
1. The tax administrator must submit to and receive approval from the city council for a resolution certifying the amounts of the liens sought to be collected from the operator; and
2. The total amount of the delinquent tax against the operator must be delinquent for sixty days or more.
C. Lien Collections. The tax administrator is authorized to take any steps necessary to enforce collection of the lien, including but not limited to request the county recorder to record a notice of any lien certified by resolution of the city council.
D. Notice of Lien Collection Procedures. All notices of the amount so assessed by the tax administrator or city council shall contain a notice that unpaid taxes, interest and penalties are subject to the lien collection procedures of this chapter. In addition, the tax administrator shall by first class mail send notice to each operator and property owner at least ten days before the city council considers the resolution to certify the amounts of the liens and special assessments stating the date, time, and location of the meeting. The lien shall be imposed on the date the tax administrator’s determination or city council’s decision is issued to the responsible person and shall become effective upon the recording of a notice of lien by the county recorder.
E. Contesting Certification of a Lien. A person may contest the amount or the validity of any lien for unpaid taxes, interest and penalties at the public hearing when the city council considers the resolution to certify the liens. Such contests shall be limited to the issue of the amount or validity of the lien and may not consider whether the delinquency occurred. Pursuit of such a contest by a person is necessary to exhaust the administrative remedies concerning a legal challenge to the validity of any such lien. (Ord. 1674 § 6, 2020: prior code § 2562)