West Virginia Code § 57-1-10

Certificate of clerk of county court as to certain tax records
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The certificate of the clerk of any county court of the entry or nonentry of any tract of land
for taxation on the land books of any county wherein the land ought to have been charged or
of the delinquency of any such land for the nonpayment of taxes charged thereon, and the
amount of the taxes charged as delinquent, or such clerk's certificate of the sale of such land
for the nonpayment of taxes, shall, in any suit in relation to such lands, be perima facie
evidence of what is stated in such certificate: Provided, That it be filed with the papers of
said suit and notice thereof given to the opposite party or his attorney art least twenty days
before the first day of the term at which it is to be offered as evidence. When a certificate
purports to be signed by any such clerk, it may be admitted as evidence without proof of his
signature.

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