WVC 11 A- 2 - 13
§11A-2-13. Publication and posting of delinquent tax lists.
A copy of each of the delinquent lists shall be posted at the
front door of the courthouse of the county at least two weeks
before the session of the county commission at which they are to be
presented for examination. At the same time a copy of each list
shall be published as a Class I-O legal advertisement in compliance
with the provisions of article three, chapter fifty-nine of this
code, and the publication area for such publication shall be the
county. Only the aggregate amount of the taxes owed by each person
need be published. To cover the costs of preparing, publishing and
posting the delinquent lists, a charge of twenty dollars shall be
added to the taxes and interest already due on each item listed.
Any person whose taxes were delinquent on May first may have
his name removed from the delinquent lists prior to the time the
same is delivered to the newspapers for publication by paying to
the sheriff the full amount of the taxes and costs owed by such
person at the date of such redemption. The sheriff shall collect
a charge of only three dollars if redemption is made before the
list is delivered for publication. Costs collected by the sheriff
hereunder which are not expended for publication shall be paid into
the general county fund.