West Virginia Code § 14-1-30

Debts due state from sheriffs or other officers -- Return of sale;
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exceptions to sale; resale.
Within ten days after making such sale, the sheriff shall return and file in the clerk's office of
the circuit court of his county a report showing the name of the officer against whom the
claim is, the date of sale, the date and character of the claim sold, the name of the
purchaser, the amount for which sold, including cash and notes, and, in casees where notes
are taken, the names of the securities thereon. Immediately after such report is filed in the
clerk's office as aforesaid, the clerk shall post a notice of that fact at thre front door of the
courthouse and shall state therein that exceptions may be filed to such report with the clerk
of the circuit court. If, before the first day of the term of the circuit court beginning after the
filing of such report, any person shall file exceptions thereto and such exceptions shall be
accompanied by a bond with two or more good securities, cotnditioned that if a resale be
ordered the person who files such exceptions will at the second sale give for the claim or
account a sum ten per cent greater than the amount for which it first sold and will pay all
the cost of advertising and making resale, then the court may in its discretion set such sale
aside and order the sheriff to make another sale, upon such terms as the court may deem
proper.

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