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WEST VIRGINIA CODE

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WVC 11A-1-2 §11A-1-2. Lien for real property taxes.
There shall be a lien on all real property for the taxes assessed thereon, and for the interest and other charges upon such taxes, at the rate and for the period provided by law, which lien shall attach on the first day of July, one thousand nine hundred sixty-one, and each July first thereafter for the taxes payable for the ensuing fiscal year.

Note: WV Code updated with legislation passed through the 2012 1st Special Session