2005 West Virginia Code - §11A-2-2. — Collection by civil action; fees and costs not required of sheriff.

§11A-2-2. Collection by civil action; fees and costs not required of sheriff.

(a) Taxes are hereby declared to be debts owing by the taxpayer, for which he shall be personally liable. After delinquency, the sheriff may enforce this liability by appropriate action in any court of competent jurisdiction. No such action shall be brought after five years from the time the action accrued.
(b) In any such action, the sheriff shall be permitted to prosecute the same without paying fees or costs, and without providing bond or security, as may otherwise be required of civil litigants by the provisions of this code, and shall have all services and process, including the services of witnesses, without paying therefor: Provided, That where the sheriff recovers in or as the result of such action, whether by way of settlement or judgment, such fees and costs shall be recoverable from the opposite party and upon receipt of any recovery, the sheriff shall pay such fees or costs to the officer who otherwise would have been entitled thereto but for the provisions of this section.