A tax due and unpaid under this article shall be a debt due the Municipality. It shall be a personal obligation of the taxpayer and shall be a lien upon all property of the taxpayer used in the business upon which the tax hereunder is imposed, and such lien shall have priority over all other liens and obligations except those in favor or due the State of West Virginia or the United States; provided, however, that no such lien of the Municipality shall be enforced against a purchaser (including a lien creditor) of any such property for valuable consideration, without notice, unless the lien of the Municipality shall have been docketed in the office of the Clerk of the County Commission wherein such property is, before a deed therefor to such property is delivered for record to the Clerk of the County Commission of such County; and provided further, that the term "purchaser" as used herein shall be construed to include lien creditors whose liens were acquired and perfected prior to such docketing.
(Passed 6-6-83.)