West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6-17
Injunction to restrain collection of tax
No injunction shall be awarded by any court or judge to restrain the collection of the taxes, or any part of them, so assessed upon the property of such owner or operator, except upon the ground that the assessment thereof was in violation of the Constitution of the United States, or of this state; or that the same were fraudulently assessed, or that there was a mistake made by the Auditor in the amount of taxes properly chargeable on the property of such owner or operator; and in the latter case no such injunction shall be awarded unless application be first made to the Auditor to correct the mistake claimed, and the Auditor shall refuse to do so, which fact shall be stated in the bill, nor unless the complainant pay into the treasury of the state all taxes appearing by the bill of complaint to be owing.
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In this chapter (40 sections)
- 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
- 11-6B-2 · Definitions
- 11-6B-3 · Twenty thousand dollar homestead exemption allowed