West Virginia Code § 11A-1-8a

Providing for payment at banking institutions
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Notwithstanding any other provision of this code the sheriff, with the consent of the county
commission, may enter into a contract with one or more banking institutions, as defined in
section two, article one, chapter thirty-one-a of this code, doing business in the county for
the purpose of receiving payment of property taxes.
Any such contract shall specify the manner in which all taxes received shall be paid to the
sheriff and a method for verification by the sheriff and the county commission of all amounts
received pursuant to the contract. The contract may provide for the payment of a reasonable
fee for the provision of such services by the banking institution.u
Nothing herein may be construed to affect the amount of the commission due the sheriff
provided for in section seventeen of this article.

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