WEST VIRGINIA CODE
WVC 57-1-10
§57-1-10. Certificate of clerk of county court as to certain tax
records.
The certificate of the clerk of any county court of the entry
or nonentry of any tract of land for taxation on the land books of
any county wherein the land ought to have been charged or of the
delinquency of any such land for the nonpayment of taxes charged
thereon, and the amount of the taxes charged as delinquent, or such
clerk's certificate of the sale of such land for the nonpayment of
taxes, shall, in any suit in relation to such lands, be prima facie
evidence of what is stated in such certificate:
Provided, That it
be filed with the papers of said suit and notice thereof given to
the opposite party or his attorney at least twenty days before the
first day of the term at which it is to be offered as evidence.
When a certificate purports to be signed by any such clerk, it may
be admitted as evidence without proof of his signature.
Note: WV Code updated with legislation passed through the 2012 1st Special Session