WVC 11 A- 2 - 11
§11A-2-11. Delinquent lists; oath.
The sheriff, after ascertaining which of the taxes assessed in
his or her county are delinquent, shall, on or before the first day
of May next succeeding the year for which the taxes were assessed,
prepare the following delinquent lists, arranged by districts and
alphabetically by name of the person charged, and showing in
respect to each the amount of taxes remaining delinquent on April
thirtieth: (1) A list of property in the landbook improperly
entered or not ascertainable; (2) a list of other delinquent real
estate; and (3) a list of all other delinquent taxes: Provided,
That the list shall conclude with a notice, substantially as
follows: "Any person holding a West Virginia business registration
certificate under the authority of article twelve, chapter eleven
of this code who does not pay all delinquent personal property
taxes shall have his or her license to do business in this state
suspended until the delinquency is cured."
The sheriff on returning each list shall, at the foot thereof,
subscribe an oath, which shall be subscribed before and certified
by some person duly authorized to administer oaths, in form or
effect as follows:
I, ........, sheriff (or deputy sheriff or collector) of the
County of ........., do swear that the foregoing list is, to the
best of my knowledge and belief, complete and accurate, and that I
have received none of the taxes listed therein.
Except for the oath, the auditor shall prescribe the form of the delinquent lists.
Note: WV Code updated with legislation passed through the 2012 1st Special Session