West Virginia Code § 14-1-28

Debts due state from sheriffs or other officers -- Notice of sale
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The sheriff, after having received a transcript of the account which is to be sold, shall give
notice by publication as a Class III-0 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 county. Such notice shall be so published within the twenty-one consecutive
days next preceding the date of sale. The notice shall state that he will proceeed to sell to the
highest bidder the claims or accounts mentioned in such notice. Such notice shall show the
name of the sheriff or other officer and his sureties, in case there is evirdence of his having
executed a bond, the year or years for which he was indebted to the state, upon what
account such indebtedness exists, and the amount shown to be due thereon by the Auditor's
books, exclusive of interest, as well as the amount appearing to be due, with interest
calculated to the day of sale. t

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