West Virginia Statutes
§ 11A-1-8a — Providing for payment at banking institutions
West Virginia § 11A-1-8a
JurisdictionWest Virginia
Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES
Art. 1ACCRUAL AND COLLECTION OF TAXES
This text of West Virginia § 11A-1-8a (Providing for payment at banking institutions) 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-1-8a (2026).
Text
Notwithstanding any other provision of this code the sheriff, with the consent of the county commission, may enter into a contract with one or more banking institutions, as defined in section two, article one, chapter thirty-one-a of this code, doing business in the county for the purpose of receiving payment of property taxes.
Any such contract shall specify the manner in which all taxes received shall be paid to the sheriff and a method for verification by the sheriff and the county commission of all amounts received pursuant to the contract. The contract may provide for the payment of a reasonable fee for the provision of such services by the banking institution.
Nothing herein may be construed to affect the amount of the commission due the sheriff provided for in section seventeen of
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Legislative History
1989 Reg. Sess., SB151
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-1-8a, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11A/11A-1-8a.