W. Va. Code § 11A-1-18
Current through 2024 Second Special Session
Notwithstanding the provisions of sections two, three, six, eight and fourteen of this article, the provisions of this article as of January first, one thousand nine hundred sixty-one, shall govern the accrual and collection of taxes levied upon assessed values as of January first, one thousand nine hundred sixty-one, or prior years.
W. Va. Code § 11A-1-18