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