§11-6G-11. 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
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 interstate
commerce appeals board to correct the mistake claimed, and such
board 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 2016 Regular Session
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