West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-2-17
Presumption of payment based on omission from delinquent lists
Official textcode.wvlegislature.gov
Whenever a tax is charged to any person or assessed against any property and the name of the person charged or the property assessed does not appear in the proper delinquent list, it shall be presumed, in the absence of evidence to the contrary, that the tax so charged or assessed was paid before the time when such list was required to be made.
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In this chapter (40 sections)
- 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
- 11A-3-12 · Amendment of such list
- 11A-3-13 · Publication by sheriff of certification list
- 11A-3-14 · Purchase by individual at tax sale; certificate of sale
- 11A-3-15 · Certificate of sale assignable