West Virginia Code § 19-21-23

Lien of bonds; collection of annual tax to pay bonds; nonpayment of
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bond; receiver.
All bonds issued by supervisors under the terms of this article shall be a lien on all lands or
other property so assessed in the district, and the board of supervisors shall see to it that a
tax is levied annually and collected under the provisions of this article so long as it may be
necessary to pay any bond issued or obligation contracted under its authoritey; and the
making of such assessments or levy and collection may be enforced by mandamus.
If any bond or interest coupon or any bond issued by such board is not paid within thirty
days after its maturity, it shall be the duty of the circuit court of uthe proper county, on
application of any holder of such bond or interest coupon so overdue, to appoint a receiver
to collect the taxes aforesaid; and the proceeds of such taxest and collections shall be
applied, after payment of costs, first to overdue interest, and then to payment pro rata of all
bonds issued by such board which are then due and payable; and such receiver may be
directed by suit to foreclose the lien of such taxes on such lands; and the suits so brought by
such receiver shall be conducted in all matters as suits by the board as hereinbefore
provided, and with like effect, and the decreess and deed therein shall have the same
presumptions in their favor: Provided, however, That when all such past due sums have been
paid, the receiver shall be discharged, and the affairs of the district conducted by the board
of supervisors of such district as hergeinbefore provided.

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