§ 9.12. Taxes a Debt and Lien.

(a)

The taxes on real and personal property shall become a debt to the city from the owner or person otherwise to be assessed, on the tax day provided by law. The amounts assessed on any interest in real property shall become a lien upon such real property on the first day of July following the said tax day and the lien for such amounts, and for all interest and charges thereon shall continue until payment thereof. All personal property taxes shall be a first lien prior, superior, and paramount, on all personal property of persons so assessed from and after the first day of July following the said tax day and shall so remain until paid. Said tax liens on personal property shall take precedence over all other claims, encumbrances, and liens upon said personal property whatsoever, whether created by chattel mortgage, title retaining contract, execution, or upon any other final process of a court, attachment, replevin, judgment, or, otherwise. No transfer of personal property assessed for taxes shall operate to divest or destroy such lien, except where such property is actually sold in the regular course of retail trade.