The county court may appoint a collector in any county when necessary to collect such taxes. The collector shall have a reasonable time for making collections and accounting therefor. Before acting, he shall execute an official bond, in the penalty of not less than $5,000, to be approved by the county court, and filed with the clerk thereof. All provisions of this chapter in respect to the rights, duties and liabilities of the sheriff shall be applicable to the collector, should one be appointed.
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