A tax due and unpaid 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 property used in the business or occupation upon which such tax is imposed, provided no such tax lien shall be enforceable against a purchaser, including lien creditor, for valuable consideration without notice, unless docketed in the office of the Clerk of the County Court of Ohio County, before a deed therefor to such purchaser is delivered for record to the Clerk of the County Court.
(1961 Code 787.15)
(1961 Code 787.15)