§11-6-17. Injunction to restrain collection of tax.
No injunction shall be awarded by any court or judge to
restrain the collection of the taxes, or any part of them, so
assessed upon the property of such owner or operator, except upon
the ground that the assessment thereof was in violation of the
constitution of the United States, or of this state; or that the
same were fraudulently assessed, or that there was a mistake made
by the auditor in the amount of taxes properly chargeable on the
property of such owner or operator; and in the latter case no such
injunction shall be awarded unless application be first made to the
auditor to correct the mistake claimed, and the auditor shall
refuse to do so, which fact shall be stated in the bill, nor unless
the complainant pay into the treasury of the state all taxes
appearing by the bill of complaint to be owing.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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