(A) Any tax, penalties or interest 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. This lien shall have priority over all other liens except those due the state and the United States of America.
(B) The lien created by this section shall continue until the liability for the tax, interest and penalties is satisfied or becomes unenforceable, by reason of lapse of time. The Finance Director shall issue his or her certificate of release of any lien imposed pursuant to this section upon finding that the liability for the amount assessed has been fully satisfied or has become legally unenforceable.
(C) The lien created by this section shall be subject to the restrictions and conditions embodied in W.V. Code Chapter 38, Article 10C.
(Ord. 1276, passed 6-29-00)