745.21 TAX A DEBT; LIEN OF UNPAID TAX; RECORDATION OF LIEN.
   A tax due and unpaid under this article shall be a debt due to 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 the West Virginia Code, and any amendment made or which may hereafter be made thereto.
(1977 Code 5-421.)