§11A-1-12. Receipt for taxes.
The sheriff or his deputy shall deliver to the person paying
any taxes a written or printed receipt therefor, and shall retain
for his records the stub or duplicate of such receipt. The
receipt and the stub or duplicate shall specify the total value
of personal property; the number of acres of land, and the number
of town lots, with the valuation of each tract or lot separately
charged; and shall show the total amount of the aggregate tax
paid for state, school, county, municipal, district, and any
other purpose for which levied. The officer receiving payment
shall sign each receipt in his own handwriting. The sheriff
shall furnish to each taxpayer a statement showing the levies
laid for each class of taxable property in each taxing district
of the county when requested so to do by the taxpayer. The
sheriff shall cause a statement of the levies, as aforesaid, to
be posted at the front door of the courthouse and at two
conspicuous places in his office, but failure to post such
statement shall in no wise affect the rights of the state, or any
of its agencies, to collect such taxes. The tax commissioner may
prescribe uniform tax statements and receipts, not inconsistent
herewith, for use in all counties of the state.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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