West Virginia Code § 44-4-4

Fiduciaries of small estates may account once in three years
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A fiduciary who is in charge of a trust fund, the principal of which is not distributable until
some future time, shall not be compellable by a fiduciary commissioner to make statement of
his account, before the time for distribution of principal, oftener than once in every three
years, if he shows to the satisfaction of such fiduciary commissioner that the income of the
trust fund in his hands does not average annually more than $800; nor shalle the fiduciary, in
such case, lose his commissions, or suffer any penalties, for failure to account oftener than
herein provided for: Provided, That upon proper application by an interrested party to the
county commission or circuit court which appointed the fiduciary, and upon a sufficient and
proper showing being made, such county commission or circuit court may order such
fiduciary to account at any time.

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