The tax, interest and penalty imposed under this chapter shall constitute a lien in favor of the borough upon the assets or property of the distributor of tobacco products or marijuana cultivation facility within the borough. The lien arises upon delinquency and continues until liability for the amount is satisfied or the property of the delinquent distributor or marijuana cultivation facility is sold at a tax lien foreclosure sale. The lien is not valid as against a mortgagee, pledge, purchaser, or judgment creditor until notice of the lien is filed in the recorder’s office for the Haines recording district. (Ord. 17-09-476 § 12; Ord. 17-07-464 § 4)