§11A-1-2. Lien for real property taxes.
There shall be a lien on all real property for the taxes
assessed thereon, and for the interest and other charges upon
such taxes, at the rate and for the period provided by law, which
lien shall attach on the first day of July, one thousand nine
hundred sixty-one, and each July first thereafter for the taxes
payable for the ensuing fiscal year.
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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