If any tax imposed by this chapter is not paid within ten (10) days after it is due, the Town Treasurer shall issue a notice setting forth the name of the taxpayer, the amount of the tax, the date of the accrual thereof, and that the Town claims a first and prior lien therefor on real and personal property of the taxpayer, except as to preexisting liens of a bona fide mortgagee, pledgee, judgment creditor, or purchaser whose right has attached prior to the filing of the notice as hereafter provided. This notice shall be on forms prepared by the Town Treasurer, and, when filed in the office of the clerk and recorder of any county in this State in which the taxpayer owns real or personal property, such notice shall create a lien as aforesaid on such property in that county and constitutes notice thereof. (Ord. 190, 1982; Amended Ord. 530 §1, 2005)