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WEST VIRGINIA CODE

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WVC 11A-2-6 §11A-2-6. Distraint where land lies in more than one county.
Where taxes are assessed on land lying partly in one county and partly in another, the sheriff of the county in which the taxes are so assessed may distrain goods or chattels on that part of the land lying in the other county.

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