West Virginia Code § 38-16-102

Court of competent jurisdiction defined
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"Court of competent jurisdiction" means a circuit court, magistrate court or administrative
agency within this state or a court or administrative agency of another state, or a court or
administrative agency of the federal government having jurisdiction and due legal authority
to establish a charge against or an interest in real or personal property by ordering or
authorizing the imposition of a lien against the property. e

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