§ 64-16.614. Enforcement.

(a)

Any cannabis business tax, interest, and penalties required to be paid under this chapter shall be deemed a debt owed to the county. Any person owing money to the county under this chapter shall be liable in an action brought in the name of the county for the recovery of the debt. The provisions of this section shall not be deemed a limitation upon the right of the county to bring any other action, including criminal, civil, and equitable actions, based upon the failure to pay the cannabis business tax, interest, and penalties assessed or to otherwise comply with the provisions of this chapter, or any other state or local law.

(b)

In addition to any other remedies available under federal, state, or local law, if any cannabis business tax, interest or penalties are delinquent, the treasurer-tax collector may, within three years after the amount is due, record a certificate of lien specifying the amount of cannabis business taxes, interest, and penalties due, and identifying the names and last known addresses of the persons responsible for payment. The lien shall also specify that the treasurer-tax collector has complied with all provisions of this chapter in determining the amount required to be paid. From the time of filing the certificate of lien, the amount of cannabis business taxes, interest, and penalties due shall constitute a lien upon all real property in the county owned or subsequently acquired by the persons responsible for payment of the delinquent tax. The lien shall have the force, effect, and priority of a judgment lien and shall continue for ten years from the date of recording unless sooner released or otherwise discharged.

(c)

At any time within three years after any person is determined by the treasurer-tax collector to be delinquent in the payment of cannabis business tax, or within three years after the last recording of a certificate of lien for delinquent cannabis business tax, the treasurer-tax collector may issue a warrant for the enforcement of any liens and for the collection of any delinquent cannabis business tax, including interest and penalties assessed thereon. The warrant shall be directed to the sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy and sale pursuant to a writ of execution under Code of Civil Procedure Section 699.010 et seq.

(d)

At any time within three years after the last recording of a certificate of lien for delinquent cannabis business tax, if the lien is not discharged and released in full, the treasurer-tax collector may seize any asset or property, real or personal (including bank accounts), of the commercial cannabis activity and sell at public auction the asset or property, or a sufficient part of it to pay the amounts due, including all interest and penalties and any costs incurred to collect the delinquent cannabis business tax. Assets exempt from execution under Code of Civil Procedure Section 699.720 are exempt from any action to enforce the cannabis business tax.

(e)

All remedies and penalties prescribed by this chapter or that are available under this Code or any other provision of law or equity are cumulative. The use of one or more remedies by the county does not constitute a waiver or bar the use of any other remedy for the purpose of enforcing the provisions of this chapter.

(Ord. No. 2018-22, § I, 11-6-18)