28-8330. Lien
A. The license tax, registration fee and penalty constitute a lien on the aircraft on which they are due from the due date.
B. The lien has priority over any other lien or encumbrance on the aircraft, except for a lien of other state taxes that has priority by law.
C. The lien continues until the license taxes, registration fees, penalties and lien recording fees are paid.
D. The department shall issue a release of the lien on receipt of full payment of the registration fees, license taxes, penalties and lien recording fees secured by the lien. The release shall be a document in a form as specified in section 11-480.
E. If requested by the department, the sheriff of the county in which the aircraft is found or any other peace officer shall collect the license tax, registration fee, penalty and lien recording fee by seizure of the aircraft from the person in possession of the aircraft, if any, and by sale as provided in section 28-8331.