There shall be a lien on all real property for the taxes assessed thereon, and for the interest and other charges upon such taxes, at the rate and for the period provided by law, which lien shall attach on July 1, 1961, and each July 1 thereafter for the taxes payable for the ensuing fiscal year.
W. Va. Code § 11A-1-2
Lien for real property taxes
Applied in 4 court decisions — leading case 168 W. Va. 605 - Don S. Co., Inc. v. Roach (1981)
Most recently applied in 226 W. Va. 497 - Reynolds v. Hoke (October 2010)
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.