The sheriff shall commence collection of current taxes on July 15, or as soon thereafter as he receives copies of the land and personal property books.
W. Va. Code § 11A-1-6
When collection to commence
Applied in 2 court decisions — leading case 170 W. Va. 602 - Killen v. Logan County Commission (1982)
Most recently applied in 170 W. Va. 602 - Killen v. Logan County Commission (September 1982)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.