(a) General. Any tax, additions to tax, penalties or interest due and payable under this article or the other ordinances to which this article is applicable shall be a debt due this City. It shall be a personal obligation of the taxpayer and shall be a lien upon the real and personal property of the taxpayer.
(b) Duration of Lien. The lien created by this section shall continue until the liability for the tax, additions to tax, penalties and interest is satisfied or becomes unenforceable by reason of lapse of time.
(c) Recordation. The lien created by this section shall be subject to restrictions and conditions embodied in West Virginia Code 38-10C-1 et seq. and any amendment made or which may hereafter be made thereto.
(d) Release. The City Treasurer, pursuant to rules or regulations prescribed by him may issue his certificate of release of any lien created pursuant to this section when the debt is adequately secured by bond or other security. He shall issue his certificate of release when the debt secured has been satisfied. The certificate of release shall be issued in duplicate. One copy shall be forwarded to the taxpayer, and the other copy shall be forwarded to the clerk of the county commission of the county wherein the lien is recorded. The clerk of the county commission shall record the release without payment of any fee and such recordation shall constitute a release and full discharge of the lien. (Ord. 0-19-87. Passed 4-9-87.)