If any local ser­vices tax imposed by this Arti­cle is not paid when due, the Coun­ty Trea­sur­er of the Coun­ty in which the man­u­fac­tured home is locat­ed shall have a lien on the man­u­fac­tured home for the amount of the tax, addi­tion to the tax, penal­ty and inter­est due.  Such lien shall ter­mi­nate unless the Coun­ty Trea­sur­er files with the Coun­ty Recorder of the Coun­ty in which the man­u­fac­tured home is locat­ed a notice of lien and files a financ­ing state­ment in the office of the Sec­re­tary of State pur­suant to Arti­cle 9 of the “Uni­form Com­mer­cial Code”, as now or here­after amend­ed with­in two (2) years of such tax due date.  From the time of fil­ing, the amount set forth in the cer­tifi­cate also con­sti­tutes a lien upon all prop­er­ty of the tax­pay­er then owned by him or there­after acquired by him in the peri­od before the expi­ra­tion of the lien.  Such liens have the same force, effect and pri­or­i­ty as a judg­ment lien and con­tin­ue for ten (10) years from the date of the record­ing unless soon­er released or oth­er­wise dis­charged.  The Coun­ty Trea­sur­er may, at any time, release all or any por­tion of the prop­er­ty sub­ject to any lien pro­vid­ed for in this Chap­ter or sub­or­di­nate the lien to oth­er liens if he deter­mines that the tax­es are suf­fi­cient­ly secured by a lien or oth­er prop­er­ty of the tax­pay­er or that the release or sub­or­di­na­tion of the lien will not endan­ger or jeop­ar­dize the col­lec­tion of the tax­es.  (See 35 ILCS 515/18)