A copy of each published delinquent list shall be provided to the city council of the municipality not later than the first regular meeting of the city council after the publication. A copy of the delinquent list shall be retained by the official designated in the ordinance for a period of not less than three years.
Structure West Virginia Code
Chapter 8. Municipal Corporations
Article 13. Taxation and Finance
§8-13-1. General Property and Benefit Taxes
§8-13-2. Correcting Erroneous Tax Levy
§8-13-4. Municipal License and Tax Thereon When State License Required
§8-13-5a. Public Utilities Tax
§8-13-7. Tax on Purchases of Intoxicating Liquors in Municipalities; Private Club Fees
§8-13-8. License Tax on Horse Racing and Dog Racing
§8-13-9. Motor Vehicle Operator's Tax
§8-13-11. Preservation of Prior Taxing Powers of Cities
§8-13-13. Special Charges for Municipal Services
§8-13-15. Collection of Municipal Taxes, Fines and Assessments
§8-13-15a. Providing for Payment at Banking Institutions
§8-13-16. Remedies for Failure to Collect, Account for or Pay Over Moneys
§8-13-17. Reports, etc., to Conform to Fiscal Year
§8-13-19. Capital Reserve Fund
§8-13-19a. Special Account for Federal and State Grants-in-Aid Authorized
§8-13-21. Disposition of Funds for Public Works When Materials, etc., Not Available
§8-13-22a. Investment of Municipal Funds
§8-13-22c. Restrictions on Investment
§8-13-23. Preparation, Publication and Disposition of Financial Statements
§8-13-24. Notice of Delinquency
§8-13-25. Delinquent List Preparation
§8-13-26. Publication and Posting of Delinquent Tax List; Costs
§8-13-27. Notice of Delinquent Lists to City Council and Retention of List by City