A tax due and unpaid under this subchapter shall be a debt to the town. It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no such tax lien shall be enforceable against a purchaser (including lien creditor) for valuable consideration without notice unless docketed in the office of the county court of such county.
(Prior Code, § 5-427) (Ord. passed 1-19-2021)