Any tax, additions to tax, penalties and interest due and payable under this article plus an amount equal to any costs actually expended by the City to collect any such amounts, including, but not limited to, postage, filing and recordation fees, shall be a debt due the City, and shall be a personal obligation of the taxpayer and shall be a lien on the real and personal obligation of the taxpayer. The lien shall be enforced as provided in West Virginia Code 11-10-12. (Ord. 16-22. Passed 6-2-16.)