A municipality may impose a lien on all real estate of a debtor even if they are not the source of the debt

A municipality imposed a lien on real estate assets belonging to a debtor due to city tax debt.

The Supreme Court accepted the appeal and held that the Tax Collection Ordinance empowers a municipality to impose a lien on assets of a debtor of city tax.  The statutory language and its purpose enable imposition of a lien also on assets that are not the source of the debt.