West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes
Article 1. Accrual and Collection of Taxes

§11A-1-1. Definition of Terms - The words tax, taxes, taxable and taxation as used in...

§11A-1-2. Lien for Real Property Taxes - There shall be a lien on all real property for...

§11A-1-3. Accrual; Time for Payment; Interest on Delinquent Taxes - (a) All current taxes assessed on real and personal property...

§11A-1-4. Collection by Sheriff - The sheriff, as ex officio county treasurer, shall collect all...

§11A-1-5. Appointment of Collector; Bond - The county court may appoint a collector in any county...

§11A-1-6. When Collection to Commence - The sheriff shall commence collection of current taxes on July...

§11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid - The sheriff, in preparing his or her real property tax...

§11A-1-7a. No Collection of Current Personal Property Taxes Until Delinquent Personal Property Taxes Are Paid - The sheriff, in preparing his or her personal property receipts...

§11A-1-8. Notice of Time and Place for Payment; Mailing of Tax Tickets - (a) The sheriff shall send to every person owing real...

§11A-1-8a. Providing for Payment at Banking Institutions - Notwithstanding any other provision of this code the sheriff, with...

§11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien - Any owner of real estate whose interest is not subject...

§11A-1-10. Payment by Owner of Part of Tract or Lot Assessed to Another - Any person owning a part of a tract or lot,...

§11A-1-11. Payment by Fiduciary - When a tax is paid by a fiduciary on any...

§11A-1-12. Receipt for Taxes - The sheriff or his deputy shall deliver to the person...

§11A-1-13. Accounts to Be Kept by Sheriff - The sheriff shall keep separate accounts in a permanent book...

§11A-1-14. Payment by Sheriff Into State Treasury - All taxes collected for the state shall be paid into...

§11A-1-15. Payment by Sheriff to Municipal and County Board of Education Treasuries - Each month the sheriff shall pay all moneys collected for...

§11A-1-16. Sheriff Charged With All Levies; Final Settlement - The sheriff shall be charged each year with all taxes...

§11A-1-17. Sheriff's Commission for Collection - After the sheriff has collected eighty-five percent of the combined...

§11A-1-18. Exception - Notwithstanding the provisions of sections two, three, six, eight and...