WEST VIRGINIA CODE
WVC 11A-2-19
§11A-2-19. Exception.
Notwithstanding the provisions of sections four, ten-a,
eleven, thirteen and fourteen of this article, the provisions of
this article as of January first, one thousand nine hundred sixty- one, shall govern delinquency and methods of enforcing payment
of taxes levied upon assessed values as of January first, one
thousand nine hundred sixty-one, or prior years.
Note: WV Code updated with legislation passed through the 2012 1st Special Session