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 property of the taxpayer; provided, that such lien shall be subject to the restrictions and conditions embodied in West Virginia Code Article 38-10C, and any amendment made or which may hereafter be made thereto. The assessment made on the unpaid tax pursuant to Section 761.17 shall be recorded as a lien on real and personal property and, when paid released in accordance with Section 761.26.
(1968 Code §24-24; Ord. 563. Passed 6-1-82.)
(1968 Code §24-24; Ord. 563. Passed 6-1-82.)