11A-2-1 Duty of sheriff to enforce payment of delinquent taxes
11A-2-2 Collection by civil action; fees and costs not required of sheriff
11A-2-3 Distraint
11A-2-4 Abatement of distress
11A-2-5 Distraint of encumbered property
11A-2-6 Distraint where land lies in more than one county
11A-2-7 Summary procedure for collection out of money due from or property held by another
11A-2-8 Remedies against vendee in possession without deed
11A-2-9 Remedies of sheriff paying over taxes not collected
11A-2-10 Sale of tax liens on real estate
11A-2-10a Notice of delinquency
11A-2-11 Delinquent lists; oath
11A-2-12 Penalty for inclusion of taxes paid in delinquent lists
11A-2-13 Publication and posting of delinquent tax lists
11A-2-14 Correction of delinquent lists by county commission; certification to Auditor; recordation
11A-2-15 Examination of lists by Auditor; credit to sheriff
11A-2-16 Effect of irregularity as to delinquent lists on later tax enforcement procedure
11A-2-17 Presumption of payment based on omission from delinquent lists
11A-2-18 Redemption before sale; record; lien
11A-2-19 Exception
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Terms Used In West Virginia Code > Chapter 11A > Article 2 - Delinquency and Methods of Enforcing Payment

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Auditor: whenever used in this chapter in connection with delinquent, nonentered, escheated or waste and unappropriated lands, shall be construed to refer to the Auditor in his capacity as state commissioner of delinquent and nonentered lands. See West Virginia Code 11A-3-33
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Grantor: The person who establishes a trust and places property into it.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.