West Virginia Code > Chapter 38 > Article 10C – State and Local Tax Liens


38-10C-1	Recordation necessary for priority of liens in favor of state, political subdivision or municipality
38-10C-2	Notices of liens of state, political subdivisions and municipalities to be filed; indexes; withdrawal release

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
Deed: The legal instrument used to transfer title in real property from one person to another.
Docket: A log containing brief entries of court proceedings.
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
Lien: A claim against real or personal property in satisfaction of a debt.
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
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