The clerk shall, at the end of the month, pay all of the proceeds collected from the sale of stamps for the county excise tax into the county general fund for use of the county. On or before the tenth day of each month the clerk shall deliver to the Tax Commissioner, or a person designated by the Tax Commissioner, the sales listing forms or other alternative forms as may be authorized by this section for documents recorded during the preceding month. The sales listing form required by this section shall also include a portion thereof for the information required of a person claiming a lien against the real property described in the document who desires to file a statement pursuant to the provisions of subsection a , section three, article three, chapter eleven-a of this code.
Upon receipt of the form, the clerk shall, no later than the end of the business day upon which it was received, provide a copy of the statement to the assessor and a copy thereof to the sheriff. The assessor shall note any new owner of the real property indicated on the sales listing form upon the landbooks.
The sheriff shall promptly compare the information contained in the sales listing form with his or her records and shall:. No document upon which a tax is imposed by this article shall be made the basis of any action or other legal proceeding, nor shall proof thereof be offered or received in evidence in any court of this state, nor shall the same be recorded in the office of any clerk of any county court of this state, unless or until a documentary stamp or stamps as provided in this article have been affixed thereto, but if recorded without stamps or without the proper amount of stamps, said document shall nevertheless be duly of record except that no copy thereof may be admitted in evidence until the proper amount of stamps has been placed on the original or such copy.
Failure of the clerk to require the attachment of the proper number of stamps shall not affect the recordability of the instrument, if otherwise recordable and regularly recorded.
The failure to pay this tax and to attach the required stamps shall not be or constitute a lien or claim against the property conveyed by the recorded instrument. Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor.
Any person who may have been required to pay the county tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof to the county clerk receiving such payment. Enter Search Terms. Rate of tax; when and by whom payable; additional county tax. Payment from proceeds of judicial sale.
Documentary stamps; affixing; cancellation; declaration of value. Commissioner to provide for sale of stamps; rules and regulations.
Duties of clerk; declaration of consideration or value; filing of sales listing form for Tax Commissioner; disposition and use of proceeds. Failure to affix stamps.
Penalty for recording without documentary stamp; effect. Unlawful acts; penalty.
Levy rate sheets are prepared for your convenience and may be obtained in the Assessor's Office. On or after July 1, , the clerk may not record any document with or without stamps affixed unless there is tendered with the document a completed and verified sales listing form for the benefit and use of the State Tax Commissioner. Any person who may have been required to pay the state tax provided for in this article because of any mistake of law or fact or because the tax herein provided for was improperly collected may apply for a refund thereof either to the county clerk receiving such payment, or to the State Auditor. The certificate of acknowledgment of a corporation may be in form or effect as prescribed in section four of this article as far as the words "do certify" and thence as follows: do certify that Collection of head tax on dogs; duties of assessor and sheriff; registration of dogs; disposition of head tax; taxes on dogs not collected by assessor. The certificate of acknowledgment mentioned in the preceding section may be in form or effect as follows:. West Virginia law requires the assessor to collect a license fee on all dogs 6 months of age or older.
Erroneous collections; refund. As used in this chapter: 1 "Association" means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons.
Real property records are maintained by the recorder in the County where the property is located. Real estate deeds that transfer property in West Virginia can be recorded to provide constructive notice of the transfer.
In most cases deed documents are recorded in the County where the property is located. West Virginia Recording Act: Every such contract and every deed conveying any such estate or term, and every deed of gift, or trust deed or mortgage conveying real estate, shall be void as to creditors and subsequent purchasers for valuable consideration without notice, until it is admitted for record in the county where the property is situated.
Any contract in writing made for the conveyance or sale of real estate is, from the time it is duly admitted to record, be, as against creditors and purchasers, as valid as if the contract were a deed conveying the estate or interest embraced in the contract.
Notwithstanding any such writing shall be duly admitted to record in one county where there is real estate, it shall nevertheless be void as to such creditors and purchasers in respect to other real estate, until it is duly admitted to record in the county where the other real estate is situated. When two or more documents relating to the same property are admitted to record in the same day, the one which was admitted to record first will have priority in respect to the property in such county.
The words "creditors" and "purchasers" are not restricted to the protection of, and purchasers from, the grantor, but shall extend to embrace all creditors and purchasers who, but for the deed in writing, would have had title to the property conveyed or a right to subject it to their debts. The name should be printed, typewritten, or stamped in a legible manner.