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52Nov 3 election

3.10.200 - Priority and lien of tax.

Part of the Code of Ordinances of Commerce, CA.

Local law · Updated May 13, 2025 · 2,277 sections

The text

(a)

The amounts required to be paid by any operator under this chapter with interest and penalties shall be satisfied first in any of the following cases:

(1)

Whenever the person is insolvent;

(2)

Whenever the person makes a voluntary assignment of his or her assets;

(3)

Whenever the estate of the person in the hands of executors, administrators, or heirs is insufficient to pay all the debts due from the deceased;

(4)

Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process law. This chapter does not give the city a preference over any recorded lien which attached prior to the date when the amounts required to be paid became a lien.

(b)

The preference given to the city by this section shall be subordinate to the preferences given to claims for personal services by Sections 1204 through 1208.5 of the Code of Civil Procedure.

(Ord. 591 §1(part), 2005).