GroundRules
W. Va. Code § 11A-2-4: Abatement of distress.
Where this section sits in the code
- CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.
- ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
Whenever by mistake taxes are assessed wholly to one person or estate on a tract or lot of land, part of which has become the freehold of another, by a title recorded before July first of the assessment year, the goods and chattels of the party or estate so assessed shall not be liable to distraint for more than a due proportion of such taxes.
Collected 2026-09-06T00:22:08Z. Source file · JSON