There is a newer version of the West Virginia Code
2009 West Virginia Code
CHAPTER 11A. COLLECTION AND ENFORCEMENT OF PROPERTY TAXES
ARTICLE 2. DELINQUENCY AND METHODS OF ENFORCING PAYMENT.
§11A-2-6 Distraint where land lies in more than one county.
§11A-2-6. Distraint where land lies in more than one county. Where taxes are assessed on land lying partly in one county and partly in another, the sheriff of the county in which the taxes are so assessed may distrain goods or chattels on that part of the land lying in the other county.
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