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W. Va. Code § 11A-2-1

Duty of sheriff to enforce payment of delinquent taxes

West Virginia · West Virginia Code Chapter 11A — Collection and Enforcement of Property Taxes · Status: effective

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W. Va. Code § 11A-2-1, Duty of sheriff to enforce payment of delinquent taxes, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364510
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Whenever any taxes become delinquent, it shall be the duty of the sheriff to take immediate steps to enforce payment by use of the methods prescribed in sections two, three and seven of this article.