There shall be a lien on all real estate within the Municipality for the taxes assessed thereon for municipal purposes. The lien for municipal taxes shall attach and the taxes shall become due at the same time, be subject to the same discount, and bear interest the same rate and from thirty days after due, the same as State and County taxes; and such lien may be enforced by the Council in the same manner provided by law for the enforcement of the lien for State and County taxes, or in such other manner as the Council may by ordinance prescribe. If any real estate within such Municipality be returned delinquent for the nonpayment of the taxes thereon, copies of such delinquent list may be certified by the Council to the auditor, and such real estate may be sold for the taxes, interest and costs of publication thereon, in the same manner, at the same time and by the same officer as real estate is sold for the nonpayment of State and County taxes; provided, that any such delinquent real estate list of any municipality that may be certified to the Auditor as herein provided shall be so certified to them before the first day of September in the year next succeeding that for which such taxes were assessed; provided further, that in all cases where a delinquent list of real estate is certified to the Auditor as aforesaid, the Council shall at the same time certify a like list to the clerk of the county court of the county wherein such real estate is situated and returned delinquent by such Council; and it shall be the duty of such clerk forthwith to record the list so certified to him in the record of delinquent real estate kept in his office, and in which is recorded the delinquent list of real estate returned by the sheriff of his county. The Council shall pay to such clerk for recording such list a reasonable compensation therefor, not to exceed one cent for each parcel of real estate so certified to him and twenty-five cents for recording the certificate of such list.
The City Collector and Treasurer, after ascertaining which of the taxes in the City cannot be collected, shall, on or before the first Monday in June next succeeding the year for which such taxes are assessed, make out an alphabetical list of the taxes on personal property and real property which have not been paid and the Collector and Treasurer returning such list shall at the foot thereof subscribe the following oath: "I, A. B., City Collector and Treasurer of the City of Wellsburg, do swear that the foregoing list is, I verily believe, correct and just; that I have received no part of the taxes for which the persons and property therein mentioned are returned delinquent; and that I have used due diligence to find property within the City liable to distress for such taxes, but have found none."
A copy of every such list shall be posted on the front door of the City Hall at least two weeks before the session of the Council at which they are presented for examination.