The City Clerk/Treasurer, for the more effective collection of the tax, may file with the Clerk of the County Commission of Kanawha County, a certified copy of an assessment of taxes under this article for recordation. A certificate so filed shall be recorded in the book in which similar certificates of the State are recorded or in any book provided for that purpose, and thereafter shall constitute binding notice of the lien created by this article upon all lands of the taxpayer located in the City as against all parties whose interest arose after such recordation. Upon payment of taxes delinquent under this article, the lien of which shall have been recorded, City Clerk/Treasurer shall 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. The Clerk of the County Commission shall record the certificate in the book in which releases are recorded. From the date that such a certificate is admitted to record the land of the taxpayer in the City shall be free from any lien for taxes under this article accrued to the date that the certificate was issued.
(Ord. 728. Passed 7-22-15.)