28-8330. Lien
A. The license tax, registration fee and penalty constitute a lien on the aircraft on which they are due from the due date.
B. The lien has priority over any other lien or encumbrance on the aircraft, except for a lien of other state taxes that has priority by law.
C. The lien continues until the license taxes, registration fees, penalties and lien recording fees are paid.
D. The department shall issue a release of the lien on receipt of full payment of the registration fees, license taxes, penalties and lien recording fees secured by the lien. The release shall be a document in a form as specified in section 11-480.
E. If requested by the department, the sheriff of the county in which the aircraft is found or any other peace officer shall collect the license tax, registration fee, penalty and lien recording fee by seizure of the aircraft from the person in possession of the aircraft, if any, and by sale as provided in section 28-8331.
Section: Previous 28-8323 28-8324 28-8325 28-8326 28-8327 28-8328 28-8329 28-8330 28-8331 28-8332 28-8334 28-8335 28-8336 28-8337 28-8338 NextLast modified: October 13, 2016