§11A-1-16. Sheriff charged with all levies; final settlement.
The sheriff shall be charged each year with all taxes levied
in his county. On or before August first of the following year,
he shall make a final settlement with each taxing unit and
account for all taxes assessed for the preceding year. In the
settlement, he shall be credited with all such taxes collected
and paid over by him to or on account of the taxing unit. He
shall also be credited with all such taxes listed as delinquent
as provided in the following article. The remainder of the taxes
assessed for the preceding year shall be accounted for by him as
if they had been collected before the delinquent lists were
Note: WV Code updated with legislation passed through the 2016 Regular Session
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