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West Virginia Code
Chapter 11A
1
Accrual and Collection of Taxes.
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11A-1-1
Definition of terms.
11A-1-2
Lien for real property taxes.
11A-1-3
Accrual; time for payment; interest on delinquent taxes.
11A-1-4
Collection by sheriff.
11A-1-5
Appointment of collector; bond.
11A-1-6
When collection to commence.
11A-1-7
No collection of current real property taxes until delinquent real property taxes are paid.
11A-1-7a
No collection of current personal property taxes until delinquent personal property taxes are paid.
11A-1-8
Notice of time and place for payment; mailing of tax tickets.
11A-1-8a
Providing for payment at banking institutions.
11A-1-9
Payment of taxes by co-owner or other interested party; lien.
11A-1-10
Payment by owner of part of tract or lot assessed to another.
11A-1-11
Payment by fiduciary.
11A-1-12
Receipt for taxes.
11A-1-13
Accounts to be kept by sheriff.
11A-1-14
Payment by sheriff into State Treasury.
11A-1-15
Payment by sheriff to municipal and county board of education treasuries.
11A-1-16
Sheriff charged with all levies; final settlement.
11A-1-17
Sheriff's commission for collection.
11A-1-18
Exception.