§11-6-20. No release of taxes assessed against such corporations.
Neither the county court of any county, nor any board of
education, nor the municipal authorities of any incorporated town,
shall have jurisdiction, power or authority, by compromise or
otherwise, to remit or release any portion of the taxes so assessed
upon the property of any such owner or operator, and when such
taxes or levies are certified to the sheriff of any county for
collection, as aforesaid, it shall be his duty to collect the whole
thereof, regardless of any order or direction of any such county
court, board of education or municipal authority to the contrary;
and, if he fail to do so, he and his sureties in his official bond
shall, unless he be restrained or prohibited from so doing by legal
process from some court having jurisdiction to issue the same, be
liable thereon for such taxes and levies he may so fail to collect,
if he could have collected the same by the use of due diligence.
Any member of the county court or board of education, or of the
council of a municipal corporation, who shall vote to remit or
release any part of the taxes, so assessed on the property of any
such owner or operator, shall be guilty of a misdemeanor and fined
five hundred dollars, and shall be removed from his office by the
court by which the judgment of such fine is rendered, in addition
to such fine.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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