West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-1-4
Collection by sheriff
Official textcode.wvlegislature.gov
The sheriff, as ex officio county treasurer, shall collect all taxes levied in his county. For this purpose he shall have an office at the county seat, which shall be kept open daily during business hours.
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In this chapter (40 sections)
- 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…
- 11A-1-7A · No collection of current personal property taxes until…
- 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…
- 11A-1-16 · Sheriff charged with all levies; final settlement
- 11A-1-17 · Sheriff's commission for collection
- 11A-1-18 · Exception
- 11A-2-1 · Duty of sheriff to enforce payment of delinquent taxes
- 11A-2-2 · Collection by civil action; fees and costs not required of…
- 11A-2-3 · Distraint
- 11A-2-4 · Abatement of distress
- 11A-2-5 · Distraint of encumbered property
- 11A-2-6 · Distraint where land lies in more than one county
- 11A-2-7 · Summary procedure for collection out of money due from or…
- 11A-2-8 · Remedies against vendee in possession without deed
- 11A-2-9 · Remedies of sheriff paying over taxes not collected
- 11A-2-10 · Sale of tax liens on real estate
- 11A-2-10A · Notice of delinquency
- 11A-2-11 · Delinquent lists; oath
- 11A-2-12 · Penalty for inclusion of taxes paid in delinquent lists
- 11A-2-13 · Publication and posting of delinquent tax lists
- 11A-2-14 · Correction of delinquent lists by county commission;…
- 11A-2-15 · Examination of lists by Auditor; credit to sheriff
- 11A-2-16 · Effect of irregularity as to delinquent lists on later tax…
- 11A-2-17 · Presumption of payment based on omission from delinquent…
- 11A-2-18 · Redemption before sale; record; lien
- 11A-2-19 · Exception