West Virginia Statutes
§ 11A-2-17 — Presumption of payment based on omission from delinquent lists
West Virginia § 11A-2-17
JurisdictionWest Virginia
Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES
Art. 2DELINQUENCY AND METHODS OF ENFORCING PAYMENT
This text of West Virginia § 11A-2-17 (Presumption of payment based on omission from delinquent 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-2-17 (2026).
Text
Whenever a tax is charged to any person or assessed against any property and the name of the person charged or the property assessed does not appear in the proper delinquent list, it shall be presumed, in the absence of evidence to the contrary, that the tax so charged or assessed was paid before the time when such list was required to be made.
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Legislative History
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-2-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11A/11A-2-17.