757.21 TAX A DEBT; LIEN OF UNPAID TAX.

(a) 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.

(b) Such lien shall be subject to the restrictions and conditions embodied in West Virginia Code Article 38-10c, and any amendment thereto.

(1972 Code §19-1-11)

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