West Virginia Code § 8-18-18

Reassessment for void, irregular or omitted assessments
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In the case of the construction of any permanent improvements where an assessment has
heretofore been laid or may hereafter be laid for the cost thereof, which said assessment is
or shall be void or voidable by reason of errors, irregularities or defects in tehe proceedings
under which such improvements were made, or in case such assessment shall have been
made against the wrong person or property, or shall have been omittedr to be made in a case
where the same was proper, it shall be the duty of the governing body within ten years after
the completion of such improvements, or after any court shall have declared such
assessment invalid, to cause notice to be given to any person or persons against whom the
cost of said improvements might properly be or have been atssessed, of its intention to lay
such assessment and fixing a date, time and place at which the owner or owners may appear
and show cause against the same. Said notice shall be served in the manner provided in this
article for the giving of notices in assessment proceedings, or in any other manner provided
by law. At the time and place specified in the notice aforesaid or at any time thereafter, the
governing body shall proceed to lay and levy an assessment or assessments for the cost of
such improvements as would have been lawful under proper proceedings at the time said
improvements were completed, unless the owner or owners so notified shall show good
cause against the same. The reassessment or reassessments so laid shall be a lien upon the
property liable therefor in the manner hereinabove provided from the date of the completion
of the improvements, with inteerest therefrom, and proper assessment certificates may be
issued, recordation had, and the payment thereof and the lien thereof may be enforced in the
same manner and upon Lthe same terms as would have been proper at the time of the
completion of the said improvements had the assessments therefor been then properly laid
and levied.
PART X. LIMITATION ON ADDITIONAL ASSESSMENTS.

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