A tax due and unpaid under this article shall be a debt due the City. It shall be a personal obligation of the taxpayer and shall be a lien upon the real and personal property of the taxpayer; provided, that such lien shall be subject to the restrictions and conditions embodied in West Virginia Code Article 38-10C, as amended, and any amendment made or which may hereafter be made thereto. The Collector may file a notice of lien for delinquent taxes, interest and penalty pursuant to Section 733.27.
(Ord. 2019-07. Passed 12-2-19.)