Opinion ID: 528454
Heading Depth: 2
Heading Rank: 2

Heading: The West Virginia Code

Text: 24 The determination whether a property tax has become a lien is determined according to state law. In this case, we look to West Virginia law, because that is the state in which the property is located. Under West Virginia law, real property tax claims become liens as follows: 25 There shall be a lien on all real property for the taxes assessed thereon, and for the interest and other charges upon such taxes, ... which lien shall attach ... each July first ... for the taxes payable for the ensuing fiscal year. 26 W.Va.Code Sec. 11A-1-2(1987). 27 There is no West Virginia Code provision that explicitly states when personal property tax liens are created. The sheriff, however, has the power to distrain personal property or to institute a collection suit if taxes are not paid. See W.Va.Code Secs. 11A-2-3; 11A-2-2 (1987). See also Don S. Co. v. Roach, 168 W.Va. 605, 606, 285 S.E.2d 491, 492 (1981). As the Supreme Court of Appeals of West Virginia has stated, while [i]t is true that there is no lien denominated as such on personal property after assessment thereof for taxation [under West Virginia law] ... [i]t is difficult to see any practical difference between [distraint] and a lien. George F. Hazelwood Co. v. Pitsenbarger, 149 W.Va. 485, 487, 141 S.E.2d 314, 317 (1965). We conclude that in the case of personal property governed by West Virginia law, a lien, for purposes of the bankruptcy code, is created at the time that the sheriff distrains the property or receives a judgment lien.