as county treasurer; settlements; turning over
money to successor.
The sheriff shall be ex officio treasurer of his county and of
the several districts thereof, and the word or designation
"sheriff" whenever used in this code shall, unless the context
otherwise requires, be held to include the sheriff as ex officio
treasurer of the county and of the several districts thereof.
Between the fifteenth and thirty-first days of December of the year
in which a sheriff's term of office expires, such sheriff shall
make up a list of all uncollected taxes and shall make a complete
settlement with the county court, or tribunal in lieu thereof, and
the board of education in such county, in the manner provided by
law for settlements required at the end of the fiscal year. The
sheriff shall receive credit in such settlement for the amount of
taxes, remaining unpaid, and such list of taxes remaining unpaid
shall be turned over to his successor in office January first. It
shall be the duty of such successor to collect such taxes and to
make up a delinquent list as provided and required by law; also to
make settlement at the end of the fiscal year with the county
court, or tribunal in lieu thereof, and the county board of
education, in the manner provided by law. Every sheriff shall, on
the first of January immediately following the expiration of his
term of office, turn over to his successor all public moneys.
Every sheriff who is appointed to fill a vacancy shall make such
settlement with the county court, or tribunal in lieu thereof, and the county board of education, immediately upon the qualification
of his successor, and at such time turn over to such successor all
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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