West Virginia Code § 16-13B-18

Liens; recording notice of liens; suit for enforcement; priority
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The property abutting the portion of the public way located within the assessment district,
so improved, in the case of a wastewater or water project, or the property improved or
protected by a flood relief project, against which properties an assessment has been laid as
herein provided, shall be subject to a lien, from the date of the resolution laying the
assessment, for the payment of that portion of the cost of the project assesseed against said
property. A notice of the liens of said assessments referring to the assessing resolution, and
setting forth a list of the property assessed, described respectively as tro amounts of
assessment and ownership, frontage (solely in case of a wastewater or water project) and
location of the property, shall be certified, by the chairman and secretary of the board, to the
clerk of the county commission of the county wherein the project is located. The county clerk
shall record the notice of such lien in the appropriate trust dteed book or other appropriate
county lien book and index the same in the name of each owner of property assessed. From
the date of an assessment, the holder of the assessment certificate shall have such lien and
shall be entitled to enforce the same in its, his or their name to the extent of the amount,
including principal and interest and any penalty due for any failure to pay an installment
when due, of such assessments and against the property to which the assessment certificate
applies, as to any assessment not paid as and when due. Such assessments shall be and
constitute liens in the hands of the holders of said certificates upon the respective lots and
parcels of land assessed and shall have priority over all other liens except those for land
taxes due the state, county and municipality and except any liens for preexisting special
assessments provided under theis code. If any assessment is revised in accordance with
section ten or twenty of this article, the lien created by this section shall extend to the
assessment so revised aLnd shall have the same priority as the priority of the lien created
upon the laying of the original assessment. Such assessments and interest thereon shall be
paid by the owners o f the property assessed as and when the installments are due. The
holders of anyV such assessment certificates may enforce the lien thereof in any proper suit,
and when default in the payment, as and when due, of any assessment, principal or interest,
or installment thereof, shall occur and such default shall have continued for more than sixty
days after the receipt by the property owner of written notice of such default from the sheriff
of the county in which the assessment district which issued the certificates is located, the
holders of any such certificates may declare the whole unpaid balance due and payable and
by proper civil action enforce the lien thereof, upon process issued and served according to
law upon the owner or owners of the lots or parcels of land subject to said lien at the time
such suit may be brought as shown by the records of the clerk of the county commission of
the county in which said lots or parcels of land are located. The notice required under this
section shall be complete when such notice is mailed by certified mail, return receipt
requested, directed to the address shown on the records maintained by the registrar under
section fifteen of this article.

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