West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-6G-13
No release of taxes assessed against such corporations
Neither the county commission of any county, nor any Board of Education, nor the municipal authorities of any incorporated town, shall have jurisdiction, power or authority, by compromise or otherwise, to remit or release any portion of the taxes so assessed upon the property of any owner or operator. It shall be the duty of the motor vehicles commissioner to collect the whole thereof, regardless of any order or direction of any county commission, Board of Education or municipal authority to the contrary. Any member of the county commission or Board of Education, or of the council of a municipal corporation, who shall vote to remit or release any part of the taxes, so assessed on the property of any owner or operator, shall be guilty of a misdemeanor and, fined $500, and shall be removed from his or her office by the court by which the judgment of the fine is rendered, in addition to the fine.
Source: view the official text
In this chapter (40 sections)
- 11-6F-1 · Legislative findings
- 11-6F-2 · Definitions
- 11-6F-3 · Tax treatment of certified capital addition property
- 11-6F-4 · Application and certification
- 11-6F-5 · Authority to propose rules
- 11-6F-6 · Effective date, expiration of two-mile limitation
- 11-6G-1 · 11-6G-1
- 11-6G-2 · Disclosure of required information to the Tax Commissioner
- 11-6G-3 · Interstate motor vehicle business; calculation of tax
- 11-6G-3A · Reduced fees for portion of year
- 11-6G-3B · Reduced fees for transfer of vehicles
- 11-6G-4 · Form and manner of making disclosure; failure to make…
- 11-6G-5 · Compelling such disclosure; procuring information and…
- 11-6G-6 · Failure to give information required by motor vehicles…
- 11-6G-7 · Adjustment of valuation by interstate commerce appeals board
- 11-6G-8 · Appeal from valuation by board
- 11-6G-9 · Certification of levies to Auditor
- 11-6G-10 · Failure of officers to perform duties as to property of…
- 11-6G-11 · Injunction to restrain collection of tax
- 11-6G-12 · Payment of assessment by owner or operator
- 11-6G-13 · No release of taxes assessed against such corporations
- 11-6G-14 · Accounting for levies against interstate commercial motor…
- 11-6G-15 · Certification by Auditor of amount chargeable to sheriff…
- 11-6G-16 · Lien of taxes; notice; collection by suit
- 11-6G-17 · Operating fund for interstate commerce disclosure division…
- 11-6G-18 · Severability
- 11-6H-1 · Short title
- 11-6H-2 · Definitions
- 11-6H-3 · Valuation of special aircraft property
- 11-6H-4 · Initial determination by county assessor
- 11-6H-5 · Protest and appeal
- 11-6H-6 · Report on economic benefit
- 11-6H-7 · Effective date
- 11-6I-1 · 11-6I-1
- 11-6I-2 · 11-6I-2
- 11-6I-3 · 11-6I-3
- 11-6I-4 · 11-6I-4
- 11-6I-5 · 11-6I-5
- 11-6I-6 · 11-6I-6
- 11-6I-7 · 11-6I-7