West Virginia Statutes
§ 11A-2-14 — Correction of delinquent lists by county commission; certification to Auditor; recordation
West Virginia·Ch. 11A COLLECTION AND ENFORCEMENT OF PROPERTY TAXES·Art. 2 DELINQUENCY AND METHODS OF ENFORCING PAYMENT
The sheriff shall on or before May 15 of each year present the delinquent lists to the county commission for examination. The county commission having become satisfied that the lists are correct, or having corrected them if erroneous, shall direct the clerk of the county commission to certify a copy of each list, pertaining to real property, to the Auditor not later than June 1 of each year. The original lists shall be preserved by the clerk in his or her office, and the list of delinquent real estate shall be recorded in a permanent book to be kept by him or her for that purpose.
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West Virginia § 11A-2-14 (Correction of delinquent lists by county commission; certification to Auditor; recordation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
2022 Reg. Sess., SB552; 1967 Reg. Sess., HB796; 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 commence