The Auditor shall certify to the county court and the county superintendent of schools of every such county, on or before February 1 in each year, the respective amounts with which the sheriff thereof is chargeable on account of the various levies upon the property of such owner or operator. The amount so paid in for each municipal corporation shall, as soon as received by the Auditor, be paid over to the sheriff, or the treasurer of such municipal corporation, or to such other officer of the municipality as the council may designate, and the Auditor shall report such payment to the council. But the failure of the clerk of any county court, or the secretary of any Board of Education, or the proper officer of any municipal corporation, to certify the levies to the Auditor within the time herein prescribed shall not invalidate or prevent the assessment required by this article, but the Auditor shall make the assessment and proceed to collect or certify the same to the sheriff as soon as practicable after he shall have obtained the information necessary to make such assessment.
Structure West Virginia Code
Article 6. Assessment of Public Service Businesses
§11-6-1. Returns of Property to Board of Public Works
§11-6-4. Same -- Car Line Companies
§11-6-5. Same -- Pipeline Companies
§11-6-6. Same -- Express Companies
§11-6-7. Same -- Telegraph and Telephone Companies
§11-6-8. Form and Manner of Making Return; Failure to Make Return; Criminal Penalty
§11-6-9. Compelling Such Return; Procuring Information and Tentative Assessments by Tax Commissioner
§11-6-10. Failure to Give Information Required by Board of Public Works; Criminal Penalty
§11-6-11. Valuation of Property by Board
§11-6-11a. Adjustment of Valuation by Board
§11-6-12. Appeal From Valuation by Board
§11-6-12a. Relief From Erroneous Assessments
§11-6-13. Apportionment of Value Among Counties, Districts and Municipalities
§11-6-14. Certification of Levies to Auditor
§11-6-15. Failure of Officers to Perform Duties as to Property of Public Service Corporations
§11-6-16. Entry of Assessment by Auditor of Property of Such Public Service Businesses
§11-6-17. Injunction to Restrain Collection of Tax
§11-6-18. Payment of Assessment by Owner or Operator
§11-6-19. Accounting by Sheriff for District and Municipal Taxes From Public Service Corporations
§11-6-20. No Release of Taxes Assessed Against Such Corporations
§11-6-21. Accounting for Levies Against Public Service Corporations
§11-6-23. Lien of Taxes; Notice; Collection by Suit
§11-6-24. Assessment of Buildings and Real Estate of Public Service Corporations
§11-6-26. Operating Fund for Public Utilities Division in Auditor S Office