(a) A tax due and unpaid under this article shall be a debt to the city.
(b) It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no 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.
(Ord. passed 6-7-1983)