§61-9-10. Notice to collect tax.
When such nuisance has been found to exist under any equity
proceedings as in this article provided, and the owner or agent of
such place whereon the same has been found to exist was not a party
to such proceedings and has not appeared therein, the said tax of
three hundred dollars shall, nevertheless, be imposed against the
person served or appearing and against the property as in this
article set forth. But no such tax shall be certified to the
assessor or enforced against such property, unless the owner
thereof shall have appeared therein or shall be served with summons
or notice therein, and the provisions of existing laws regarding
the service of process shall be applied to service in proceedings
under this article. The person in whose name the real estate
affected by the action stands on the land books of the county for
purposes of taxation shall be presumed to be the owner thereof, and
in case of unknown persons having or claiming any ownership, right,
title, or interest in property affected by the action, such may be
made parties to the action by designating them in the summons and
complaint as "all other persons unknown claiming any ownership,
right, title, or interest in the property affected by the action,"
and service thereon be had by publishing such summons in the same
manner prescribed by law.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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