§11A-2-9. Remedies of sheriff paying over taxes not collected.
If the sheriff has paid into the treasury of the state, or
of any county or municipality, taxes due from any person before
they were collected by him, he may in order to reimburse himself
collect from such person by any of the methods provided for in
this article, but he shall not be subrogated to the state's lien
for such taxes.
Note: WV Code updated with legislation passed through the 2012 1st Special Session