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 real property taxes are paid
11A-1-7a No collection of current personal property taxes until delinquent personal property taxes are paid
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 education treasuries
11A-1-16 Sheriff charged with all levies; final settlement
11A-1-17 Sheriff’s commission for collection
11A-1-18 Exception

Terms Used In West Virginia Code > Chapter 11A > Article 1 - Accrual and Collection of Taxes

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Docket: A log containing brief entries of court proceedings.
  • Ex officio: Literally, by virtue of one's office.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10