West Virginia Statutes
§ 11A-1-14 — Payment by sheriff into State Treasury
West Virginia § 11A-1-14
JurisdictionWest Virginia
Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES
Art. 1ACCRUAL AND COLLECTION OF TAXES
This text of West Virginia § 11A-1-14 (Payment by sheriff into State Treasury) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
W. Va. Code § 11A-1-14 (2026).
Text
All taxes collected for the state shall be paid into the State Treasury by the sheriff as follows: On or before November fifteenth, all such taxes collected before November first; on or before April fifteenth, all collected before April first. Every sheriff who fails to make any payment when due shall be charged with interest at the rate of twelve per cent per annum.
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Legislative History
1961 Reg. Sess., SB121; 1941 Reg. Sess., HB269
Nearby Sections
15
§ 11A-1-1
Definition of terms§ 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-1-17
Sheriff's commission for collection§ 11A-1-18
Exception§ 11A-1-2
Lien for real property taxes§ 11A-1-4
Collection by sheriff§ 11A-1-5
Appointment of collector; bond§ 11A-1-6
When collection to commenceCite This Page — Counsel Stack
Bluebook (online)
West Virginia § 11A-1-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11A/11A-1-14.