The words tax, taxes, taxable and taxation as used in this chapter shall, unless otherwise specified, be applicable to all levies on real or personal property made by any of the taxing units named in section four, article eight, chapter eleven of this code.
The words land or lands or tract or tracts of lands, or lot or lots, or real estate, or real property, or part or parcel of a tract or lot, or estate or estates in land, as used in this chapter, shall be deemed to include an undivided interest in any freehold estate in land.
Structure West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes
Article 1. Accrual and Collection of Taxes
§11A-1-2. Lien for Real Property Taxes
§11A-1-3. Accrual; Time for Payment; Interest on Delinquent Taxes
§11A-1-4. Collection by Sheriff
§11A-1-5. Appointment of Collector; Bond
§11A-1-6. When Collection to Commence
§11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid
§11A-1-8. Notice of Time and Place for Payment; Mailing of Tax Tickets
§11A-1-8a. Providing for Payment at Banking Institutions
§11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien
§11A-1-10. Payment by Owner of Part of Tract or Lot Assessed to Another
§11A-1-11. Payment by Fiduciary
§11A-1-13. Accounts to Be Kept by Sheriff
§11A-1-14. Payment by Sheriff Into State Treasury
§11A-1-15. Payment by Sheriff to Municipal and County Board of Education Treasuries
§11A-1-16. Sheriff Charged With All Levies; Final Settlement