§ 39-89. Money due under article constitutes superior claim; collection by suit.

Latest version.

Taxes, penalties and interest due under this article shall at all times constitute a prior, superior and paramount claim as against the claims of unsecured creditors, and may be collected by suit as any other debt.

(Code 1966, § 6-17; Code 1982, § 28-38; Ord. No. 1160, § 10, 4-25-1966)

                    
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