West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-3-26
Contents and effect of order granting relief
Whenever the circuit court, on appeal, shall grant relief to any such applicant against the taxes, or any part of them, assessed against him either on the land or the personal property books, an order shall be made by such court exonerating such applicant from the payment of so much of such taxes as are erroneously charged against him if the same have not been paid; and if paid, that the sum so erroneously charged be refunded to him Such order, delivered to the assessor, sheriff or other collecting officer shall restrain him from collecting so much as is erroneously charged, and, if the same has been already collected, shall compel him to refund the money, if such officer has not already paid it into the treasury, and in either case, when indorsed by the person exonerated, it shall be a sufficient voucher to entitle the officer to a credit for so much in his settlement, which he is required to make. If what was erroneously charged has been paid into the state Treasury, the order of the circuit court, attested by its clerk, shall entitle the claimant to a warrant on the state Treasury for the amount thereof, if application for the same be made to the Auditor within one year after the date of such order.
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In this chapter (40 sections)
- 11-3-15E · Contents of petition based on income approach to value of…
- 11-3-15F · Rejection of petition; amended petition; appeal options
- 11-3-15G · Meeting between assessor and petitioner
- 11-3-15H · Ruling on petition
- 11-3-15I · Petitioner’s right to appeal
- 11-3-16 · Totals of property books
- 11-3-17 · Assessment of property of assessor and deputies
- 11-3-18 · Tax assessment and collection when emergency exists
- 11-3-19 · Property books; time for completing; extension of levies;…
- 11-3-20 · False entries in property books
- 11-3-21 · Violations where no penalty prescribed
- 11-3-22 · Expenses of assessors
- 11-3-23 · Alterations in property books
- 11-3-23A · Informal review and resolution of classification, taxability…
- 11-3-24 · Review and equalization by county commission
- 11-3-24A · Protest of classification or taxability to assessor; appeal…
- 11-3-24B · Board of Assessment Appeals
- 11-3-25 · Relief in circuit court against erroneous assessment
- 11-3-25A · Payment of taxes that become due while appeal is pending
- 11-3-25B · Appeal to Office of Tax Appeals
- 11-3-26 · Contents and effect of order granting relief
- 11-3-27 · Relief in county commission from erroneous assessments
- 11-3-28 · Definitions
- 11-3-29 · Levies to be based only on values ascertained
- 11-3-30 · Exception
- 11-3-31 · Generally applied, and usual and customary practices and…
- 11-3-32 · Effective date of amendments
- 11-3-33 · Rules
- 11-4-1 · Land books to contain separate lists; entry of town lots;…
- 11-4-2 · Form of landbooks
- 11-4-3 · Definitions
- 11-4-4 · Making out land books; using copy of last landbook; correcting…
- 11-4-5 · Information to be obtained from landowners by assessor;…
- 11-4-6 · Transfers on books
- 11-4-7 · Entry of lands acquired from different sources
- 11-4-8 · Lists of transfers of title for assessors
- 11-4-9 · Assessment of different estates; undivided interests
- 11-4-10 · Land and buildings assessed separately; town lots; back…
- 11-4-11 · New buildings
- 11-4-12 · Assessment of decedent's lands