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 - Whenever any taxes become delinquent, it shall be the duty...

§11A-2-2. Collection by Civil Action; Fees and Costs Not Required of Sheriff - (a) Taxes are hereby declared to be debts owing by...

§11A-2-3. Distraint - The sheriff may, as soon as taxes become delinquent, distrain...

§11A-2-4. Abatement of Distress - Whenever by mistake taxes are assessed wholly to one person...

§11A-2-5. Distraint of Encumbered Property - No trust deed, mortgage or sale of goods and chattels...

§11A-2-6. Distraint Where Land Lies in More Than One County - Where taxes are assessed on land lying partly in one...

§11A-2-7. Summary Procedure for Collection Out of Money Due From or Property Held by Another - Whenever there is any person who is now indebted to,...

§11A-2-8. Remedies Against Vendee in Possession Without Deed - Any purchaser in possession of land, whether or not he...

§11A-2-9. Remedies of Sheriff Paying Over Taxes Not Collected - If the sheriff has paid into the treasury of the...

§11A-2-10. Sale of Tax Liens on Real Estate - In addition to the methods for the collection of taxes...

§11A-2-10a. Notice of Delinquency - On or after April first of each year, the sheriff...

§11A-2-11. Delinquent Lists; Oath - The sheriff, after ascertaining which of the taxes assessed in...

§11A-2-12. Penalty for Inclusion of Taxes Paid in Delinquent Lists - If a sheriff shall include in one of the delinquent...

§11A-2-13. Publication and Posting of Delinquent Tax Lists - A copy of each of the delinquent lists shall be...

§11A-2-14. Correction of Delinquent Lists by County Commission; Certification to Auditor; Recordation - The sheriff shall on or before May 15 of each...

§11A-2-15. Examination of Lists by Auditor; Credit to Sheriff - It shall be the duty of the Auditor to examine...

§11A-2-16. Effect of Irregularity as to Delinquent Lists on Later Tax Enforcement Procedure - No irregularity, error or mistake in respect to anything required...

§11A-2-17. Presumption of Payment Based on Omission From Delinquent Lists - Whenever a tax is charged to any person or assessed...

§11A-2-18. Redemption Before Sale; Record; Lien - [Repealed.]

§11A-2-19. Exception - Notwithstanding the provisions of sections four, ten-a, eleven, thirteen and...