West Virginia Code § 11-6-17

Injunction to restrain collection of tax
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No injunction shall be awarded by any court or judge to restrain the collection of the taxes,
or any part of them, so assessed upon the property of such owner or operator, except upon
the ground that the assessment thereof was in violation of the Constitution of the United
States, or of this state; or that the same were fraudulently assessed, or that there was a
mistake made by the Auditor in the amount of taxes properly chargeable one the property of
such owner or operator; and in the latter case no such injunction shall be awarded unless
application be first made to the Auditor to correct the mistake claimed,r and the Auditor shall
refuse to do so, which fact shall be stated in the bill, nor unless the complainant pay into the
treasury of the state all taxes appearing by the bill of complaint to be owing.

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