§ 3.38

If any tax, interest or penalty imposed under this chapter is not paid by the last day of the month succeeding the delinquency date, the treasurer/tax collector collecting these moneys may file, no sooner than ten days after the mailing of the notice required in subsection B of this section, in the office of the county clerk, without fee, a certificate specifying as follows:

A.

The fact that a notice of intent to file said certificate had been sent, by registered mail, to the assessee, at his last known address, not less than ten days prior to the date of the certificate.

B.

The fact that the notice required in subsection A of this section set forth the following information:

The name of the transient occupancy tax certificate holder;

The fact that judgment will be sought in the amount of the tax, penalty or interest that will remain unpaid at the time of the filing of the certificate;

The fact that, upon the issuance and recordation of such judgment, additional penalties will continue to accrue at the rate prescribed by law, and that any bond premium posted or other costs to enforce the judgment shall be an added charge; and

The fact that a recording fee will be required to be paid for the purpose of the recordation of any release of the judgment lien.

C.

The amount for which judgment is to be entered.

D.

The fact that there has been compliance with all provisions of this chapter in the computation and the levy of the tax, penalty or interest.

E.

The fact that a request is therein made for the issuance and entry of judgment against the transient occupancy tax certificate holder.

(Ord. 04-05 § 1 (Att. A, part), 2004.)