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W. Va. Code § 11A-2-6

Distraint where land lies in more than one county

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

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W. Va. Code § 11A-2-6, Distraint where land lies in more than one county, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2364515
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Where taxes are assessed on land lying partly in one county and partly in another, the sheriff of the county in which the taxes are so assessed may distrain goods or chattels on that part of the land lying in the other county.