63.03.010 Lien of Fee - Collection - Action Authorized

(a) When a taxpayer liable to pay a fee or penalty imposed refuses or neglects to pay the fee, the amount, including any interest, penalty, or addition to the fee, together with the costs that may accrue in addition to the fee, is a lien in favor of the Tribe upon all property and rights to property, whether real or personal, belonging to the taxpayer, and in the case of property in which a deceased taxpayer held an interest as joint tenant or otherwise with right of survivorship at the time of death, the lien continues as a lien against the property in the hands of the survivors to the extent of the deceased fee- payer's interest therein, which interest is determined by dividing the value of the entire property at the time of the fee payer's death by the number of joint tenants or persons interested therein.

(b) The lien attaches at the time the fee becomes due and payable and continues until the liability for the amount is satisfied. For the purposes of this section, the words "due" and "due and payable" mean the first instance at which the fee becomes due.