It shall be the duty of the Auditor to examine each list pertaining to real property, and if he has reason to believe that it is erroneous, he shall return it to the county court for correction, stating his reasons why it should be corrected as to any person or subject listed therein. The Auditor shall credit the sheriff with all state taxes mentioned in each list.
W. Va. Code § 11A-2-15
Examination of lists by Auditor; credit to sheriff
Applied in 1 court decision — leading case 228 W. Va. 99 - FOSTER FOUNDATION v. Gainer (2011)
Most recently applied in 228 W. Va. 99 - FOSTER FOUNDATION v. Gainer (March 2011)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.