West Virginia § 11A-1-16 Sheriff charged with all levies; final settlement

West Virginia Statutes

§ 11A-1-16 — Sheriff charged with all levies; final settlement

West Virginia § 11A-1-16

Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES

Art. 1ACCRUAL AND COLLECTION OF TAXES

This text of West Virginia § 11A-1-16 (Sheriff charged with all levies; final settlement) 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-1-16 (2026).

Text

The sheriff shall be charged each year with all taxes levied in his county. On or before August first of the following year, he shall make a final settlement with each taxing unit and account for all taxes assessed for the preceding year. In the settlement, he shall be credited with all such taxes collected and paid over by him to or on account of the taxing unit. He shall also be credited with all such taxes listed as delinquent as provided in the following article. The remainder of the taxes assessed for the preceding year shall be accounted for by him as if they had been collected before the delinquent lists were prepared.

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The sheriff shall be charged each year with all taxes levied in his county. On or before August first of the following year, he shall make a final settlement with each taxing unit and account for all taxes assessed for the preceding year. In the settlement, he shall be credited with all such taxes collected and paid over by him to or on account of the taxing unit. He shall also be credited with all such taxes listed as delinquent as provided in the following article. The remainder of the taxes assessed for the preceding year shall be accounted for by him as if they had been collected before the delinquent lists were prepared.