(a) The owner of personal property assessed is personally liable for the amount of taxes assessed against his property. The tax, together with penalty and interest, may be collected in a personal action brought in the name of the borough.

(b) All general taxes levied by the assembly are liens upon the property assessed as of the date of the levy.

(c) Property taxes, together with penalty and interest, are a lien upon the property assessed, and the lien is prior and paramount to all other liens or encumbrances against the property. [Ord. No. 558, §24, 2-18-86. Code 1974 §45.13.010.]