Lockport, City |
Code of Ordinances |
Part II. General Legislation |
Chapter 166. Taxation |
Article I. Utility Tax |
§ 166-11. Action to enforce payment.
Latest version.
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Whenever any person shall fail to pay any tax or penalty imposed by this article, the Corporation Counsel shall, upon the request of the City Treasurer, bring an action to enforce payment of the same. The proceeds of any judgment obtained in any such action shall be paid to the City Treasurer. Each such tax and penalty shall be a lien upon the property of the person liable to pay the same, in the same manner and to the same extent that the tax and penalty imposed by § 186-a of the Tax Law is made a lien.