A. If any amount required to be paid to the City under this chapter is not paid when due it shall constitute an assessment against any real property in the county owned by the operator or acquired by them afterwards and before the lien expires.

B. The tax administrator may, within three years after the amount is due, file for record in the office of the Alameda County Recorder a certificate specifying the amount of tax, penalties and interest due, the name and address as it appears on the records of the tax administrator of the operator liable for the same and the fact that the tax administrator has complied with all provisions of this chapter in the determination of the amount required to be paid.

C. The lien has the force, effect and priority of a judgment lien, except that it shall continue until discharged.

D. At any time within three years after any operator is delinquent in the payment for any amount herein required to be paid off, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the City under this chapter. The warrant shall be directed to any sheriff, marshal or constable and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff, marshal or constable, the same fees, commissions and expenses or their services as are provided by law for similar services pursuant to a writ of execution.

E. Seizure and sale. At any time within three years after any operator is delinquent in the payment of any amount, the tax administrator may forthwith collect the amount in the following manner: The tax administrator shall seize any property, real or personal, of the operator and sell the property, or a sufficient part of it, at public auction to pay the amount due together with any penalties and interest imposed for the delinquency and any costs incurred on account of the seizure and sale. Any seizure made to collect occupancy taxes due shall be only of property of the operator not exempt from execution under the provisions of the Code of Civil Procedure. (Ord. 6404-NS § 2, 1998)