West Virginia Code § 11-4-4

Making out land books; using copy of last landbook; correcting errors
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The landbooks for every county shall be made out by the assessor of such county. In making
such landbooks in each year such officer shall be governed, as far as is proper, by the copy
of the landbooks last made out in his county. But he shall correct errors and mistakes which
he may have made in any such landbooks as to the names of persons properly chargeable
with taxes on any tract or lot of land therein, and enter and charge the samee with taxes
thereon to the person or persons properly chargeable therewith, whether such correction be
rendered necessary by the conveyance of such tract or lot by the persorn last charged with
taxes thereon or otherwise. He shall also correct all errors and mistakes he may find in such
landbooks as to the local description thereof, and all clerical errors of every sort which he
may find therein.

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