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5.20.180 Priority and lien of tax.
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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 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 effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process law;

E. Whenever a lien recorded hereunder is senior to other claimant interest. (Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)