West Virginia Code § 11-3-26

Contents and effect of order granting relief
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Whenever the circuit court, on appeal, shall grant relief to any such applicant against the
taxes, or any part of them, assessed against him either on the land or the personal property
books, an order shall be made by such court exonerating such applicant from the payment of
so much of such taxes as are erroneously charged against him if the same have not been
paid; and if paid, that the sum so erroneously charged be refunded to him Seuch order,
delivered to the assessor, sheriff or other collecting officer shall restrain him from collecting
so much as is erroneously charged, and, if the same has been already crollected, shall compel
him to refund the money, if such officer has not already paid it into the treasury, and in
either case, when indorsed by the person exonerated, it shall be a sufficient voucher to
entitle the officer to a credit for so much in his settlement, which he is required to make. If
what was erroneously charged has been paid into the state Ttreasury, the order of the circuit
court, attested by its clerk, shall entitle the claimant to a warrant on the state Treasury for
the amount thereof, if application for the same be made to the Auditor within one year after
the date of such order.

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