(a) The real estate transfer tax imposed by this Article, and any penalty, fees and interest due thereon, if not paid when due, together with all costs of collection of the tax, penalty, fees and interest, shall constitute a perpetual lien on the real property transferred in the amount applicable to each lot or parcel of real property transferred and shall have priority over all other liens except general tax liens and special or local improvement district assessment liens. Except as provided in this Subsection, the lien for the tax shall be and shall remain a first and prior lien superior to all other liens upon the property and shall take precedence on such property over other liens or claims of whatsoever kind or nature. The lien shall continue until the amount thereof is paid or until its discharge of record by foreclosure or otherwise.

(b) The recording of the ordinances from which this Article derives in the office of the County Clerk and Recorder shall constitute notice to all persons interested in the transfer of real property of the existence of the lien imposed by the real estate transfer tax on such transfer. (Prior code 3.12.150)