755.16 TAX A DEBT; LIENS.
   A tax due 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 real and personal property of the taxpayer; provided, that such lien is subject to the restrictions and conditions embodied in West Virginia Code 38-10C-1. (Ord. 2002-10. Passed 5-9-02.)