The tax imposed by this ordinance together with the interest and penalties herein provided and the filing fees paid to the County Clerk of Jackson County, Oregon, and advertising costs which may be incurred when same becomes delinquent as set forth in this ordinance shall be and, until paid, remain a lien from the date of its recording with the County Clerk of Jackson County, Oregon, and superior to all subsequent recorded liens on all tangible personal property (other than rental cars) used in the office of an operators within Medford and may be foreclosed on and sold as may be necessary to discharge said lien, if the lien has been recorded with the County Clerk of Jackson County, Oregon. Notice of lien may be issued by the Chief Financial Officer whenever the operators is in default in the payment of said tax, interest and penalty and shall be recorded with the County Clerk of Jackson County, Oregon and a copy sent to the delinquent operators. The personal property subject to such lien may be foreclosed on and sold as provided by law. Any lien for taxes as shown on the records of the proper County Official shall, upon the payment of all taxes, penalties, and interest thereon, be released by the Chief Financial Officer when the full amount determined to be due has been paid to the city and the operators or person making such payment shall receive a receipt therefor stating that the full amount of taxes, penalties, and interest thereon have been paid and that the lien is thereby released and the record of lien is satisfied.