The sheriff, in preparing his or her personal property
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 payment for any personal property 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
personal property where it appears to his or her office that a
prior year's personal property taxes are unpaid. Acceptance of
current taxes through oversight does not relieve the owner of any
personal property of the liability to pay prior taxes and penalties
imposed for nonpayment.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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