There is a newer version of the West Virginia Code
2012 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.
- §11A-2-2. Collection by civil action; fees and costs not required of sheriff.
- §11A-2-3. Distraint.
- §11A-2-4. Abatement of distress.
- §11A-2-5. Distraint of encumbered property.
- §11A-2-6. Distraint where land lies in more than one county.
- §11A-2-7. Summary procedure for collection out of money due from or property held by another.
- §11A-2-8. Remedies against vendee in possession without deed.
- §11A-2-9. Remedies of sheriff paying over taxes not collected.
- §11A-2-10. Sale of tax liens on real estate.
- §11A-2-10a. Notice of delinquency.
- §11A-2-11. Delinquent lists; oath.
- §11A-2-12. Penalty for inclusion of taxes paid in delinquent lists.
- §11A-2-13. Publication and posting of delinquent tax lists.
- §11A-2-14. Correction of delinquent lists by county court; certification to auditor; recordation.
- §11A-2-15. Examination of lists by auditor; credit to sheriff.
- §11A-2-16. Effect of irregularity as to delinquent lists on later tax enforcement procedure.
- §11A-2-17. Presumption of payment based on omission from delinquent lists.
- §11A-2-18. Redemption before sale; record; lien.
- §11A-2-19. Exception.
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