LYNN – Unemployment prompted property owners to shun property taxes last year but the city’s top 2008 scofflaw has owed money for years.Lynnway Auto Repairs and Used Car owner Raphael Jimenez owes $10,253 in property taxes due last year in addition to more than $24,000 listed in city records against his name in 2007.Although a man answered Lynnway Auto’s listed telephone Thursday, Jimenez’ tax scofflaw status got him slapped two years ago with a cease-and-desist order preventing him from acquiring city licenses to run his business.Jimenez sits atop a list of 216 businesses, organizations and homeowners who did not pay property taxes last year, according to the city collector’s office. The city relies on tax revenue and state tax to pay for public safety and other services.The collector’s office published the tax delinquent list in Thursday’s edition of The Daily Item, months after initially sending the scofflaws tax bills. When owners on the list did not respond to the bills or follow up letters, the office prepared the list.Collectors representative Ralph Cronin said the list typically prompts owners to pay their debts. Those who do not have their names forwarded to the city treasurer’s office for submission to state Land Court where the city initiates the process of taking delinquent properties.The delinquency list is slightly smaller compared to last year’s list containing 320 properties.Cronin and Chief Assessor Peter Caron said the several year-long wave of property foreclosures is not a factor in in delinquencies compared to unemployment and the financial re-prioritizing individuals make after losing jobs.Caron said banks and mortgage holders moving to foreclose on a property are quick to pay overdue taxes so that the city cannot place a Land Court claim on a property.”We get paid first,” he said.Other top 2008 tax delinquents by amount on the list include Taiab Corporation, listed as owner of 121-123 Eastern Ave.; local developer David Potter, 52 Columbia Ave.; Michael Phelan, 614 Washington St., and Alas Realty Trust, owners of 205-209 Lewis St. Phelan is the brother of City Councilor at Large Timothy Phelan and city attorney Vincent Phelan.Non-profit mental health provider Bridgewell Inc. is listed as owing nearly $10,000 in 2008 taxes on three properties, but the debt is a mystery to the agency, said spokesperson Jannelyn Spratt. Bridgewell purchased 70 Granite St. last year to provide parking for the agency’s Boston Street day-services center.”We are unaware of any taxes owed. We did not receive a tax bill from the city,” Spratt said.The tax list indicates Bridgewell owes $1,434 in 2008 taxes on 1 Laurel St. but Spratt said the former group home had tax-exempt status prior to its sale a year ago by Bridgewell.