West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-2-13
Publication and posting of delinquent tax lists
A copy of each of the delinquent lists shall be posted at the front door of the courthouse of the county at least two weeks before the session of the county commission at which they are to be presented for examination. At the same time a copy of each list shall be published as a Class I-O legal advertisement in compliance with the provisions of article three, chapter fifty-nine of this code, and the publication area for such publication shall be the county. Only the aggregate amount of the taxes owed by each person need be published. To cover the costs of preparing, publishing and posting the delinquent lists, a charge of $20 shall be added to the taxes and interest already due on each item listed.
Any person whose taxes were delinquent on May first may have his name removed from the delinquent lists prior to the time the same is delivered to the newspapers for publication by paying to the sheriff the full amount of the taxes and costs owed by such person at the date of such redemption. The sheriff shall collect a charge of only $3 if redemption is made before the list is delivered for publication. Costs collected by the sheriff hereunder which are not expended for publication shall be paid into the general county fund.
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In this chapter (40 sections)
- 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
- 11A-3-1 · Declaration of legislative purpose and policy
- 11A-3-2 · Second publication of list of delinquent real estate; notice
- 11A-3-3 · Waiver of notice by person claiming lien
- 11A-3-4 · Redemption after second publication and before certification…
- 11A-3-5 · Sale by sheriff; immunity; penalty; mandamus
- 11A-3-5A · Effective date of transfer of duties for delinquent land…
- 11A-3-5B · Authorization for county clerk to perform duties for…
- 11A-3-6 · Purchase by sheriff, State Auditor, deputy commissioner and…
- 11A-3-7 · Suspension from same; amended delinquent lists; subsequent…
- 11A-3-8 · Certification of property to the Auditor
- 11A-3-9 · Sheriff’s list of redemptions and certifications; oath
- 11A-3-10 · Sheriff to account for proceeds; disposition of surplus
- 11A-3-11 · Return of list certifications; redemptions