731.10  UNPAID TAX A LIEN.
   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.  (Ord. 17-005.  Passed 6-5-17.)