Any tax, interest or penalties due and payable 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 in any county in which such property of the taxpayer may be found. This lien shall have priority over all other liens except those due the United States of America and the State.
The City Clerk, for the more effective collection of tax, interest and penalties imposed by this article, may file with the Clerk of the County Court a certified copy of an assessment of taxes under this article. A certificate so filed shall constitute binding notice of the lien created by this article upon all property of the taxpayer and/or against all parties whose interest arose after such recordation.
The lien created by this section shall continue until the liability for the tax, interest and penalties is satisfied. The City Clerk shall issue his certificate of release of any lien imposed pursuant to this section upon finding that the liability for the amount assessed has been fully paid. Such certification shall be made to the taxpayer and to the Clerk of the County Court.
Any lien created by this section shall be subject to the restrictions and conditions embodied in the West Virginia Code Article 38-10C.
(Ord. 77-30. Passed 12-19-77.)