The Collector, for the more effective collection of the tax, may file with the Clerk of the County Commission of Cabell County a certified copy of an assessment of taxes, interest and penalty under this article for recordation which shall thereafter constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the County as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent, interest and penalty under this article the lien of which was recorded, the Collector may certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the County Commission of Cabell County. The Clerk of the County Commission shall record such certificate in the book in which releases are recorded. From the date such certificate is admitted to record, the land of the taxpayer in the County shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(Ord. 2019-07. Passed 12-2-19.)