Every attachment issued under the provisions of this article may be levied upon any estate, real or personal, of the defendant named therein, or so much thereof as is sufficient to pay the amount for which it issues: Provided, That funds on deposit in an individual retirement account (IRA) including a simplified employee pension (SEP) in the name of the defendant are exempt from attachment: Provided, however, That such amount shall be exempt only to the extent it is not, or has not been, subject to an excise or other tax on excess contributions under section 4973 and/or section 4979 of the Internal Revenue Code of 1986, or any successor provisions, regardless of whether such tax is or has been paid.
Structure West Virginia Code
§38-7-1. Filing of Affidavit; Prejudgment Hearing; Seizure of Property
§38-7-2. Grounds of Attachment
§38-7-3. Statement of Facts Showing Grounds of Attachment in Affidavit
§38-7-4. Form of Order of Attachment
§38-7-5. Attachment for Claim Not Due
§38-7-6. Amendment of Affidavit
§38-7-7. What Property May Be Attached
§38-7-8. Taking Possession of Personal Property; Plaintiff's Bond
§38-7-9. Liability of Officer Where Plaintiff's Bond Given
§38-7-10. Execution of Plaintiff's Bond After Order of Attachment Sued Out
§38-7-11. Exceptions to Plaintiff's Bond
§38-7-12. Form of Order of Attachment When Bond Given
§38-7-13. To What Officers Orders May Be Directed
§38-7-14. Execution and Return of Attachment; Penalty for Failure
§38-7-16. Levy of Attachment Upon Real Estate
§38-7-17. Contents of Officer's Return of Attachment
§38-7-18. Attachment on Sunday or Holiday
§38-7-21. Return and Filing of Forthcoming Bond or Bond to Perform Judgment; Exceptions to Bond
§38-7-22. Interest and Profits Pending Suit; Discharge of Attachment on Bond
§38-7-25. Discharge of Garnishee by Payment of Money or Delivery of Property
§38-7-26. Order Against Garnishee for Payment or Delivery; Forthcoming Bond
§38-7-27. Failure of Garnishee to Answer
§38-7-28. Jury Trials in Garnishment Cases; Waiver of Right; Appeal; Costs
§38-7-29. Effect of Order Against Garnishee as Judgment
§38-7-31. Who May Defend Against Attachment
§38-7-32. Quashing of Attachment for Insufficiency of Affidavit
§38-7-33. Denial of Grounds of Attachment; Trial; New Trial; Appeal
§38-7-34. Final Judgment for Defendant on Merits
§38-7-35. Damages for Unlawful Attachment
§38-7-36. Order of Sale to Satisfy Judgment for Plaintiff
§38-7-37. Sale of Attached Land; Conveyance
§38-7-38. Conveyance by Former Officer; Sale or Conveyance by Special Commissioner
§38-7-39. Bond for Sale of Attached Land When Defendant Has Not Appeared or Been Served
§38-7-40. Bond for Sale of Attached Personal Property When Defendant Has Not Appeared or Been Served
§38-7-41. Intervention of Third Persons; Trial; Costs
§38-7-42. Priority of Attachments
§38-7-43. Rehearing After Judgment or Decree on Service by Publication
§38-7-44. Judgment on Rehearing; Costs