Article

Delinquency and Methods of Enforcing Payment

W. Va. Code § 11A-2-1— Duty of sheriff to enforce payment of delinquent taxes
W. Va. Code § 11A-2-2— Collection by civil action; fees and costs not required of sheriff
W. Va. Code § 11A-2-3— Distraint
W. Va. Code § 11A-2-4— Abatement of distress
W. Va. Code § 11A-2-5— Distraint of encumbered property
W. Va. Code § 11A-2-6— Distraint where land lies in more than one county
W. Va. Code § 11A-2-7— Summary procedure for collection out of money due from or property held by another
W. Va. Code § 11A-2-8— Remedies against vendee in possession without deed
W. Va. Code § 11A-2-9— Remedies of sheriff paying over taxes not collected
W. Va. Code § 11A-2-10— Sale of tax liens on real estate
W. Va. Code § 11A-2-10a— Notice of delinquency
W. Va. Code § 11A-2-11— Delinquent lists; oath
W. Va. Code § 11A-2-12— Penalty for inclusion of taxes paid in delinquent lists
W. Va. Code § 11A-2-13— Publication and posting of delinquent tax lists
W. Va. Code § 11A-2-14— Correction of delinquent lists by county commission; certification to Auditor; recordation
W. Va. Code § 11A-2-15— Examination of lists by Auditor; credit to sheriff
W. Va. Code § 11A-2-16— Effect of irregularity as to delinquent lists on later tax enforcement procedure
W. Va. Code § 11A-2-17— Presumption of payment based on omission from delinquent lists
W. Va. Code § 11A-2-18— Redemption before sale; record; lien
W. Va. Code § 11A-2-19— Exception