It shall be the duty of the Auditor to examine each list pertaining to real property, and if he has reason to believe that it is erroneous, he shall return it to the county court for correction, stating his reasons why it should be corrected as to any person or subject listed therein. The Auditor shall credit the sheriff with all state taxes mentioned in each list.
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