West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6-15
Failure of officers to perform duties as to property of public service corporations
Any clerk of a county court, secretary of the board of Education, or recorder, clerk or other recording officer of a municipal corporation, who shall fail to perform any of the duties herein required of him shall be guilty of a misdemeanor, and, upon conviction thereof, fined not less than $100 nor more than $500. In case of the failure of any such officers to furnish to the Auditor the certificate herein required, the Auditor may obtain the rate of taxation for any of said purposes from the copies of the land books on file in his office, if the same be found in such books, if not, in such other way or manner as he may deem necessary or proper for the purpose.
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In this chapter (40 sections)
- 11-6-11 · Valuation of property by board
- 11-6-11A · Adjustment of valuation by board
- 11-6-11B · 11-6-11B
- 11-6-11C · 11-6-11C
- 11-6-11D · 11-6-11D
- 11-6-11E · 11-6-11E
- 11-6-12 · Appeal from valuation by board
- 11-6-12A · Relief from erroneous assessments
- 11-6-13 · Apportionment of value among counties, districts and…
- 11-6-13A · 11-6-13A
- 11-6-13B · 11-6-13B
- 11-6-13C · 11-6-13C
- 11-6-13D · 11-6-13D
- 11-6-13E · 11-6-13E
- 11-6-13F · 11-6-13F
- 11-6-13G · 11-6-13G
- 11-6-13H · 11-6-13H
- 11-6-13I · 11-6-13I
- 11-6-13J · 11-6-13J
- 11-6-14 · Certification of levies to Auditor
- 11-6-15 · Failure of officers to perform duties as to property of…
- 11-6-16 · Entry of assessment by Auditor of property of such public…
- 11-6-17 · Injunction to restrain collection of tax
- 11-6-18 · Payment of assessment by owner or operator
- 11-6-19 · Accounting by sheriff for district and municipal taxes from…
- 11-6-20 · No release of taxes assessed against such corporations
- 11-6-21 · Accounting for levies against public service corporations
- 11-6-22 · Certification by Auditor of amount chargeable to sheriff from…
- 11-6-23 · Lien of taxes; notice; collection by suit
- 11-6-24 · Assessment of buildings and real estate of public service…
- 11-6-25 · Exception
- 11-6-26 · Operating fund for public utilities division in Auditor’s…
- 11-6-27 · Public utilities tax loss restoration fund
- 11-6A-1 · Declaration of policy
- 11-6A-2 · Definition
- 11-6A-3 · Tax treatment of pollution control facilities
- 11-6A-4 · Regulations
- 11-6A-5 · Coal waste disposal power projects
- 11-6A-5A · Wind power projects
- 11-6B-1 · Purpose