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  4. West-Virginia
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  6. Chapter 11A. Collection and...
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  8. Article 1. Accrual and Collection of Taxes


Article 1. Accrual and Collection of Taxes


  • §11A-1-1. Definition of Terms
  • §11A-1-2. Lien for Real Property Taxes
  • §11A-1-3. Accrual; Time for Payment; Interest on Delinquent Taxes
  • §11A-1-4. Collection by Sheriff
  • §11A-1-5. Appointment of Collector; Bond
  • §11A-1-6. When Collection to Commence
  • §11A-1-7. No Collection of Current Real Property Taxes Until Delinquent Real Property Taxes Are Paid
  • §11A-1-7a. No Collection of Current Personal Property Taxes Until Delinquent Personal Property Taxes Are Paid
  • §11A-1-8. Notice of Time and Place for Payment; Mailing of Tax Tickets
  • §11A-1-8a. Providing for Payment at Banking Institutions
  • §11A-1-9. Payment of Taxes by Co-Owner or Other Interested Party; Lien
  • §11A-1-10. Payment by Owner of Part of Tract or Lot Assessed to Another
  • §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-1-15. Payment by Sheriff to Municipal and County Board of Education Treasuries
  • §11A-1-16. Sheriff Charged With All Levies; Final Settlement
  • §11A-1-17. Sheriff's Commission for Collection
  • §11A-1-18. Exception
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