3.28.220 Levy of tax—As judgment—Liens.
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Every tax has the effect of a judgment against the person and every lien created by Sections 3.28.005 through 3.28.645 has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. (Prior code § 6.04.440)