§11A-2-17. Presumption of payment based on omission from
Whenever a tax is charged to any person or assessed against
any property and the name of the person charged or the property
assessed does not appear in the proper delinquent list, it shall
be presumed, in the absence of evidence to the contrary, that the
tax so charged or assessed was paid before the time when such
list was required to be made.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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