§11A-2-4. Abatement of distress.
Whenever by mistake taxes are assessed wholly to one person
or estate on a tract or lot of land, part of which has become the
freehold of another, by a title recorded before July first of the
assessment year, the goods and chattels of the party or estate so
assessed shall not be liable to distraint for more than a due
proportion of such taxes.
Note: WV Code updated with legislation passed through the 2015 Regular Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.