West Virginia Statutes
§ 11A-1-2 — Lien for real property taxes
West Virginia § 11A-1-2
JurisdictionWest Virginia
Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES
Art. 1ACCRUAL AND COLLECTION OF TAXES
This text of West Virginia § 11A-1-2 (Lien for real property taxes) 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-1-2 (2026).
Text
There shall be a lien on all real property for the taxes assessed thereon, and for the interest and other charges upon such taxes, at the rate and for the period provided by law, which lien shall attach on July 1, 1961, and each July 1 thereafter for the taxes payable for the ensuing fiscal year.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
1961 Reg. Sess., SB121; 1959 Reg. Sess., HB81; 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-1-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11A/11A-1-2.