In addition to the methods for the collection of taxes provided for in this article, tax liens on real estate may be sold for the taxes assessed thereon in the manner prescribed in article three of this chapter.
Structure West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes
Article 2. Delinquency and Methods of Enforcing Payment
§11A-2-1. Duty of Sheriff to Enforce Payment of Delinquent Taxes
§11A-2-2. Collection by Civil Action; Fees and Costs Not Required of Sheriff
§11A-2-4. Abatement of Distress
§11A-2-5. Distraint of Encumbered Property
§11A-2-6. Distraint Where Land Lies in More Than One County
§11A-2-7. Summary Procedure for Collection Out of Money Due From or Property Held by Another
§11A-2-8. Remedies Against Vendee in Possession Without Deed
§11A-2-9. Remedies of Sheriff Paying Over Taxes Not Collected
§11A-2-10. Sale of Tax Liens on Real Estate
§11A-2-10a. Notice of Delinquency
§11A-2-11. Delinquent Lists; Oath
§11A-2-12. Penalty for Inclusion of Taxes Paid in Delinquent Lists
§11A-2-13. Publication and Posting of Delinquent Tax Lists
§11A-2-15. Examination of Lists by Auditor; Credit to Sheriff
§11A-2-16. Effect of Irregularity as to Delinquent Lists on Later Tax Enforcement Procedure
§11A-2-17. Presumption of Payment Based on Omission From Delinquent Lists