The tax imposed by this chapter, together with the interest and penalties herein provided and the filing fees paid to the Department of Records and Assessments of Hood River County, Oregon, and the advertising costs which may be incurred when the same becomes delinquent as set forth in this chapter, shall be and, until paid, remain a lien from the date of its recording with the Hood River County Department of Records and Assessments, and be superior to all subsequent recorded liens on all tangible personal property used in the hotel of an operator within Hood River and may be foreclosed on and sold as may be necessary to discharge said lien, if the lien has been recorded. Notice of lien may be issued by the tax administrator when the lodging tax collector is in default in the payment of said tax, interest and penalty, and shall be recorded with the Hood River County Department of Records and Assessments, and a copy sent to the delinquent operator. The personal property subject to such a lien seized by any authorized employee or agent of the City of Hood River may be sold to the highest bidder at public auction after 10 days’ notice thereof published once in a newspaper in the City. The City of Hood River may bid on and purchase any such personal property foreclosed upon and sold. Any such lien as shown on the records of Hood River County shall, upon payment of all taxes, penalties and interest for which the lien has been imposed, be released by the tax administrator when the full amount determined to be due has been paid to the City. The lodging tax collector or person making such payment shall receive a receipt therefor stating that the full amount of taxes, penalties and interest has been paid, and that the lien is thereby released and the record of lien satisfied. (Ord. 2055 Exh. A, 2020; Ord. 1500, 1981)