WEST VIRGINIA CODE
WVC 11A-2-1
§11A-2-1. Duty of sheriff to enforce payment of delinquent taxes.
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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session