2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6I. SENIOR CITIZEN PROPERTY TAX PAYMENT DEFERMENT ACT.
§11-6I-8. Property tax books; lien on property.

§11-6I-8. Property tax books; lien on property.
(a) Property book entry. -- The amount deferred from payment of the tax increment shall be shown and continued on the property books until paid.

(b) Lien; statement to homestead owner. -- The amount of the tax increment deferred from payment, and other charges as provided by law, shall be a lien on the real property for which the tax was assessed that continues until paid in full and is not subject to the requirements for the collection of taxes provided in chapter eleven-a of this code. For purposes of this article.

(c) When lien is to be paid. -- The lien required by this section shall be paid no later than ninety days following the occurrence of any one of the events set forth in section seven of this article.

(d) Limitation on execution on lien and limitation on transfer of lien. -- No county or levying body nor any official, agent or representative thereof, shall execute upon or collect upon any lien created pursuant to this article until one of the conditions for termination of deferment set forth in section seven of this article has occurred. No county or levying body nor any official, agent or representative thereof, shall assign or transfer any right to execute upon or collect upon any such lien to any other person or entity until one of the conditions for termination of deferment set forth in section seven of this article has occurred.