§38-10C-1. Recordation Necessary for Priority of Liens in Favor of State, Political Subdivision or Municipality

No lien in favor of the State of West Virginia, or any political subdivision thereof or of any municipality therein, whether heretofore or hereafter accruing, except the lien for taxes accruing under the provisions of article eight, chapter eleven of the Code of West Virginia, 1931, shall be enforceable as against a purchaser (including lien […]

§38-10C-2. Notices of Liens of State, Political Subdivisions and Municipalities to Be Filed; Indexes; Withdrawal Release

It is the duty of the Tax Commissioner, or the proper officers of the political subdivisions of the state for its subdivisions and of the proper officers of the municipalities for the municipalities, having liens, to file a notice of the liens in the office of the clerk of the county commission of the county […]