West Virginia § 11A-2-3 Distraint

West Virginia Statutes

§ 11A-2-3 — Distraint

West Virginia § 11A-2-3

Ch. 11ACOLLECTION AND ENFORCEMENT OF PROPERTY TAXES

Art. 2DELINQUENCY AND METHODS OF ENFORCING PAYMENT

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Bluebook

W. Va. Code § 11A-2-3 (2026).

Text

The sheriff may, as soon as taxes become delinquent, distrain any goods or chattels in the county belonging to the person or to the estate in land assessed with the taxes. If such goods or chattels are about to be removed from the county, the sheriff may distrain even before delinquency. Whenever rent payable by a tenant is a share of the crop, such share only, whether severed or not, shall be liable to distress for taxes assessed against the landlord.

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The sheriff may, as soon as taxes become delinquent, distrain any goods or chattels in the county belonging to the person or to the estate in land assessed with the taxes. If such goods or chattels are about to be removed from the county, the sheriff may distrain even before delinquency. Whenever rent payable by a tenant is a share of the crop, such share only, whether severed or not, shall be liable to distress for taxes assessed against the landlord.