§ 23A-16. Priority and lien of tax.

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

(a)

Whenever the person is insolvent;

(b)

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

(c)

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

(d)

Whenever the estate and the affects of an absconding, concealed or absent person requires to pay any amount under this chapter are levied upon by process of law;

(e)

Whenever a lien recorded hereunder is senior to other claimant interest.

(Ord. No. 3078, § 2, 7-13-93)