It shall be the duty of the City Finance Manager, who shall be the assessor, to make an assessment of the property within the city subject to taxation, substantially in the manner and form in which assessments are made by the assessor of the county, and to take all lawful steps to collect all debts, fees, and taxes due to the city. The assessment, levy, and collection of such taxes shall be governed by the laws of West Virginia. Every debtor shall be personally liable for all debts owing to the municipality.
(Ord. passed 1-18-2002)