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W. Va. Code § 11A-1-18

Exception

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

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W. Va. Code § 11A-1-18, Exception, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364508
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Notwithstanding the provisions of sections two, three, six, eight and fourteen of this article, the provisions of this article as of January 1, 1961, shall govern the accrual and collection of taxes levied upon assessed values as of January 1, 1961, or prior years.