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W. Va. Code § 11A-1-11

Payment by fiduciary

West Virginia · West Virginia Code Chapter 11A — Collection and Enforcement of Property Taxes · Status: effective

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W. Va. Code § 11A-1-11, Payment by fiduciary, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364501
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When a tax is paid by a fiduciary on any property under his control, or on the income of such property, the tax shall be refunded out of the property or its income.