West Virginia Code § 11A-2-13

Publication and posting of delinquent tax lists
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A copy of each of the delinquent lists shall be posted at the front door of the courthouse of
the county at least two weeks before the session of the county commission at which they are
to be presented for examination. At the same time a copy of each list shall be published as a
Class I-O legal advertisement in compliance with the provisions of article three, chapter fifty-
nine of this code, and the publication area for such publication shall be the ceounty. Only the
aggregate amount of the taxes owed by each person need be published. To cover the costs of
preparing, publishing and posting the delinquent lists, a charge of $20 rshall be added to the
taxes and interest already due on each item listed.
Any person whose taxes were delinquent on May first may have his name removed from the
delinquent lists prior to the time the same is delivered to thet newspapers for publication by
paying to the sheriff the full amount of the taxes and costs owed by such person at the date
of such redemption. The sheriff shall collect a charge of only $3 if redemption is made before
the list is delivered for publication. Costs collected by the sheriff hereunder which are not
expended for publication shall be paid into the general county fund.

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