West Virginia Code § 11A-3-11

Return of list certifications; redemptions
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(a) Within one month after completion of the certification, the sheriff shall deliver the
original list of redemptions and certifications described in §11A-3-9 of this code, with a copy
thereof, to the clerk of the county commission. The clerk shall bind the original of such list in
a permanent book to be kept for the purpose in his or her office. The clerk, within 10 days
after delivery of the list to him or her, shall transmit the copy to the Auditore, who shall note
each redemption, and certification on the record of delinquent lands kept in his or her office.
(b) Any sheriff who fails to prepare and return the list of redemptions and certifications
within the time required by this section shall forfeit not less thanu $50 nor more than $500,
for the benefit of the general school fund, to be recovered by the Auditor or by any taxpayer
of the county on motion in a court of competent jurisdiction.t Upon the petition of any person
interested, the sheriff may be compelled by mandamus to make out and return the list and
the proceedings thereon shall be at his or her cost.

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