West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11A-2-9
Remedies of sheriff paying over taxes not collected
Official textcode.wvlegislature.gov
If the sheriff has paid into the treasury of the state, or of any county or municipality, taxes due from any person before they were collected by him he may in order to reimburse himself collect from such person by any of the methods provided for in this article, but he shall not be subrogated to the state's lien for such taxes.
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In this chapter (40 sections)
- 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
- 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…