{"data":{"id":"us-wv/w.-va.-code-11a-2-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11A-2-4","heading":"Abatement of distress.","body":"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.","path":["CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES.","ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT."],"source_url":"https://code.wvlegislature.gov/11A-2-4/","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":"047ddef5b3270bf9ed490da44ac0eb1637b48f69f77ecce5002fd4b128588aeb","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11a-2-3","next":"us-wv/w.-va.-code-11a-2-5"},"notice":"GroundRules: Original legal text. Not legal advice."}