Any tax, additions to tax, penalties, or interest due and payable under this subchapter 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. The lien shall be enforced pursuant to W. Va. Code 11-10-16 and 11-10-18, and in conjunction with the procedures as set forth herein in § 39.050.
(Ord. passed 12-18-1998)