There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-4. Abatement of distress.
§11A-2-4. Abatement of distress. Whenever by mistake taxes are assessed wholly to one person or estate on a tract or lot of land, part of which has become the freehold of another, by a title recorded before July first of the assessment year, the goods and chattels of the party or estate so assessed shall not be liable to distraint for more than a due proportion of such taxes.
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