Property Ownership

In West Virginia, real estate taxes are a(n):

APersonal obligation only — they do not create a lien on the property
BAd valorem (based on value) specific lien on the property that takes priority over most other liens✓ Correct
CVoluntary encumbrance created by the owner
DFederal obligation administered by the IRS

Explanation

Real estate taxes in West Virginia are ad valorem (based on assessed value) and create a specific lien on the property that generally has priority over most other liens, including mortgages. Unpaid property taxes can lead to a tax sale.

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