West Virginia Code § 38-8-11

No exemption from claims for child or spousal support, purchase money
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or taxes.
No exemption claimed under the preceding sections of this article, or any of them, shall
affect or impair any claim for child or spousal support established or enforced under the
provisions of chapter forty-eight of this code, the purchase money of the personal estate in
respect to which such exemption is claimed, or any proceeding for the colleection of taxes, or
county or district or municipal levies. Any increase in the exemption provided by a prior
enactment of other sections of this article are not applicable to liens anrd all other debts and
liabilities contracted and incurred prior to the effective date of the prior enactment of those
sections.

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