§ 113.154  TAX A DEBT; LIENS.
   A tax due unpaid 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; provided, that such lien is subject to the restrictions and conditions embodied in W.Va. Code § 38-10C-1.
(Ord. passed 11-12-2019)