The sheriff, in preparing his or her real property tax receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his or her hands, and if any tract is found to be delinquent for the preceding year, he or she shall note the fact on his or her current receipts and shall decline to receive current taxes on any land where it appears to his or her office that a prior year's real property taxes are unpaid. Acceptance of current taxes through oversight does not relieve the owner of any land of the liability to pay prior taxes and penalties imposed for nonpayment.
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