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; provided, that such lien shall be subject to the restrictions and conditions embodied in article ten-c 3916(16) 3916(17) Chapter thirty-eight (38) of the Code of West Virginia, one thousand nine hundred thirty-one (1931), and any amendment made or which may hereafter be made thereto.
(Passed 9-14-09.)