{"data":{"id":"us-wv/w.-va.-code-11a-1-18","jurisdiction":"us-wv","citation":"W. Va. Code § 11A-1-18","heading":"Exception.","body":"Notwithstanding the provisions of sections two, three, six, eight and fourteen of this article, the provisions of this article as of January 1, 1961, shall govern the accrual and collection of taxes levied upon assessed values as of January 1, 1961, or prior years.","path":["CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.","ARTICLE 1. ACCRUAL AND COLLECTION OF TAXES."],"source_url":"https://code.wvlegislature.gov/11A-1-18/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:08Z","sha256":"d75503c23cd55c3b93f01254cf0dae41a9d5e4a9366288d59e96caa31cac1715","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11a-1-17","next":"us-wv/w.-va.-code-11a-2-1"},"notice":"GroundRules: Original legal text. Not legal advice."}