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WEST VIRGINIA CODE

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WVC 11A-1-5 §11A-1-5. Appointment of collector; bond.
The county court may appoint a collector in any county when necessary to collect such taxes. The collector shall have a reasonable time for making collections and accounting therefor. Before acting, he shall execute an official bond, in the penalty of not less than five thousand dollars, to be approved by the county court, and filed with the clerk thereof. All provisions of this chapter in respect to the rights, duties and liabilities of the sheriff shall be applicable to the collector, should one be appointed.

Note: WV Code updated with legislation passed through the 2012 1st Special Session