The sheriff, in preparing his or her real property tax
receipts for any current year shall examine and compare them with
the delinquent list for the preceding year in his or her hands, and
if any tract is found to be delinquent for the preceding year, he
or she shall note the fact on his or her current receipts and shall
decline to receive current taxes on any land where it appears to
his or her office that a prior year's real property taxes are
unpaid. Acceptance of current taxes through oversight does not
relieve the owner of any land of the liability to pay prior taxes
and penalties imposed for nonpayment.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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