All delinquent licenses and interest and penalties shall be secured to first lien
and privilege in favor of the parish upon the property, movable and immovable, irrespective
of ownership, used in carrying on the business, trade, profession, vocation or callings
taxed under this article, and also on the property, movable and immovable, on the
person owning the license.
(Code 1979, § 10-23; Ord. of 11-4-1975, § 2)
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