There is a newer version
of
this Section
2021 West Virginia Code
Chapter 11A. Collection and Enforcement of Property Taxes
Article 1. Accrual and Collection of Taxes
§11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid
Universal Citation: WV Code § 11A-1-7 (2021)
The sheriff, in preparing his or her real property tax receipts for any current year shall examine and compare them with the delinquent list for the preceding year in his or her hands, and if any tract is found to be delinquent for the preceding year, he or she shall note the fact on his or her current receipts and shall decline to receive current taxes on any land where it appears to his or her office that a prior year's real property taxes are unpaid. Acceptance of current taxes through oversight does not relieve the owner of any land of the liability to pay prior taxes and penalties imposed for nonpayment.
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
