Escrow & Title

In a West Virginia real estate closing, proration of real estate taxes means:

AThe buyer pays all taxes for the year of purchase
BThe seller pays all taxes for the year of sale
CTaxes are divided between buyer and seller based on their respective ownership periods during the tax year✓ Correct
DTaxes are paid equally by both buyer and seller regardless of closing date

Explanation

At closing, property taxes are prorated so that the seller pays taxes for the portion of the year they owned the property and the buyer assumes responsibility for the remainder of the year.

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