A tax due and unpaid under this article shall be a debt due the Town. 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 as are contained in West Virginia Code Article 38-10C, 1931, and any amendment made or which may hereafter be made thereto.
(Passed 9-4-80.)