West Virginia Code § 37-2B-4

Entry of property acquired after year 1942
Open in Lexace · Ask the AI about this section
In every case where real property was acquired for and transferred to or placed in religious,
educational or charitable usages after the assessment year one thousand nine hundred forty-
two and was improperly exempted (under the holding of Central Realty Company versus
Martin, assessor), the assessor shall reenter such property and value and extend taxes
thereupon for the assessment year one thousand nine hundred forty-five, wiethout regard to
the former exemption in those cases where redemption has been made from the Auditor.
Taxes extended upon such assessment shall be valid and enforceable asr all other taxes
without regard to the former exemptions. Entry and payment of taxes hereunder shall
operate to relive such property against the assertion of any forfeiture which has not become
effective prior to the effective date of this article, and shall stand and at all times be
construed as a valid entry of such property for taxation for tthe year or years involved, and
payment of taxes under such assessment shall discharge and relieve such property from all
claims of the state and its subdivisions for all property taxes of any such year or years.

‹ Prev All West Virginia sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.