If any operator shall neglect or refuse to pay resort tax after the tax is due and
demand for same has been made upon the operator, the amount, including the maximum
rate of interest allowable by law or any penalty, together with any costs of collection
that may accrue in addition thereto, shall be a lien in favor of the city upon all
property and rights to property whether real or personal of such operator and, until
fully paid and discharged, shall be imposed as a special assessment lien against the
subject property and shall remain a lien equal in rank and dignity with the lien of
ad valorem taxes and shall be superior in rank and dignity to all other liens, encumbrances,
titles and claims in, to or against the property involved. Such liens shall be enforced
by any of the methods provided in F.S. ch. 86, or, in the alternative, foreclosure proceedings may be instituted and prosecuted
under the provisions applicable to practice, pleading and procedure for the foreclosure
of mortgages on real estate set forth in state law or may be foreclosed per F.S. ch.
173; or the collection and enforcement of payment of the tax may be accomplished by
any other method authorized by law. The operator shall pay all costs of collection,
including reasonable attorney fees, incurred in the collection of fees, service charges,
penalties and liens imposed by virtue of this division. This lien shall continue in
full force and effect until liability for the amount of tax is satisfied or becomes
unenforceable by reason of lapse of time. The finance director or his authorized deputy
may issue a notice of lien and cause same to be recorded with the clerk of the circuit
court. Such liens shall secure the tax due as of the date of its filing, together
with such further tax as may become delinquent prior to the time the lien shall be
released by the finance director. The notice of lien shall state the amount of tax
due or estimated to be due as of the date of filing, but the amount stated in the
notice shall not preclude the city from enforcing the lien up to the full amount of
tax that may become due. Upon recording, the amount stated in such notice of lien
shall become a perfected lien upon the delinquent operator's real property. The notice
shall also perfect a lien upon any personal property of the operator located within
the county upon service of a copy of the notice of any person having custody or possession
of any personal property of the operator. Thereafter, such person shall be liable
to the city if he fails to hold the property for the use and benefit of the city pending
foreclosure of the lien.
(Code 1964, § 41-57.1)
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