West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes
Section 110-12D-16 - Participation by County Sheriff and Prosecuting Attorney in Event of Appeal

In the event a registrant appeals the Tax Commissioner's order of the suspension, revocation, non-renewal or non-issuance of a business registration certificate, the Tax Commissioner shall defend his or her actions and the sheriff of each county, and the prosecuting attorney thereof, that notified the Tax Commissioner that the registrant owed delinquent property taxes on business personal property are responsible for defending the county's notification to the Tax Commissioner that the registrant owed delinquent property tax on business personal property located in that county.