WVC 37 - 2 B- 4
§37-2B-4. Entry of property acquired after year 1942.
In every case where real property was acquired for and
transferred to or placed in religious, educational or charitable
usages after the assessment year one thousand nine hundred forty-
two and was improperly exempted (under the holding of Central
Realty Company versus Martin, assessor), the assessor shall
reenter such property and value and extend taxes thereupon for
the assessment year one thousand nine hundred forty-five, without
regard to the former exemption in those cases where redemption
has been made from the auditor. Taxes extended upon such
assessment shall be valid and enforceable as all other taxes
without regard to the former exemptions. Entry and payment of
taxes hereunder shall operate to relive such property against the
assertion of any forfeiture which has not become effective prior
to the effective date of this article, and shall stand and at all
times be construed as a valid entry of such property for taxation
for the year or years involved, and payment of taxes under such
assessment shall discharge and relieve such property from all
claims of the state and its subdivisions for all property taxes
of any such year or years.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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