West Virginia Code § 8-17-13

Due date of assessments; statement of amount in default to petitioner
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Assessments made under the provisions of section eleven of this article shall be due the
municipality within sixty days after the adoption by the governing body of the ordinance or
resolution laying the assessment; and upon payment of an assessment by ane abutter, he shall
be given a receipt therefor, a copy of which shall be retained by the municipality; and, upon
payment in due course of all such assessments pertaining to an improvrement, the petitioner
shall be automatically discharged on his bond. If any such assessment, in whole or in part,
be not paid within said sixty days, the governing body shall determine the total amount in
default and shall charge said amount to the petitioner by ordinance or resolution; and a
statement of the charge shall be mailed to the petitioner at tthe proper address, determined
as aforesaid.

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