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West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11A-2-15: Examination of lists by Auditor; credit to sheriff.

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Where this section sits in the code
  1. CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
  2. ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.

It shall be the duty of the Auditor to examine each list pertaining to real property, and if he has reason to believe that it is erroneous, he shall return it to the county court for correction, stating his reasons why it should be corrected as to any person or subject listed therein. The Auditor shall credit the sheriff with all state taxes mentioned in each list.

Collected 2026-09-06T00:22:08Z. Source file · JSON

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