West Virginia § 11A-2-13 Publication and posting of delinquent tax lists

West Virginia Statutes

§ 11A-2-13 — Publication and posting of delinquent tax lists

West Virginia § 11A-2-13

Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES

Art. 2DELINQUENCY AND METHODS OF ENFORCING PAYMENT

This text of West Virginia § 11A-2-13 (Publication and posting of delinquent tax lists) 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-2-13 (2026).

Text

A copy of each of the delinquent lists shall be posted at the front door of the courthouse of the county at least two weeks before the session of the county commission at which they are to be presented for examination. At the same time a copy of each list shall be published as a Class I-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county. Only the aggregate amount of the taxes owed by each person need be published. To cover the costs of preparing, publishing and posting the delinquent lists, a charge of $20 shall be added to the taxes and interest already due on each item listed.

Any person whose taxes were delinquent on May first may have his name removed from the deli

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A copy of each of the delinquent lists shall be posted at the front door of the courthouse of the county at least two weeks before the session of the county commission at which they are to be presented for examination. At the same time a copy of each list shall be published as a Class I-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county. Only the aggregate amount of the taxes owed by each person need be published. To cover the costs of preparing, publishing and posting the delinquent lists, a charge of $20 shall be added to the taxes and interest already due on each item listed.

Any person whose taxes were delinquent on May first may have his name removed from the delinquent lists prior to the time the same is delivered to the newspapers for publication by paying to the sheriff the full amount of the taxes and costs owed by such person at the date of such redemption. The sheriff shall collect a charge of only $3 if redemption is made before the list is delivered for publication. Costs collected by the sheriff hereunder which are not expended for publication shall be paid into the general county fund.

Legislative History

2006 Reg. Sess., HB3295; 1994 Reg. Sess., HB4043; 1983 Reg. Sess., HB1343; 1982 Reg. Sess., SB58; 1967 Reg. Sess., SB270; 1961 Reg. Sess., SB121; 1943 Reg. Sess., HB327; 1941 Reg. Sess., HB269