W. Va. Code § 11A-3-13
Within one month after completion of the certification, the sheriff shall prepare and publish a list of all the certifications made by him or her, in form or effect as follows, which list shall be published as a Class II-0 legal advertisement in compliance with the provisions of §59-3-1 et seq. of this code, and the publication area for such publication shall be the county.
List of tax liens on real estate in the county of ____________________, in the month (or months) of ____________________, 20 __________, certified for nonpayment of taxes thereon for the year (or years) 20 __________, and certified to the Auditor of the State of West Virginia:
Name of person charged with taxes | Local description of lands | Quantity of land charged |
The owner of any real estate listed above, or any other person entitled to pay the taxes thereon whose interest is not subject to separate assessment, or any person having a lien on such real estate, or on an undivided interest therein may, however, redeem such real estate as provided by law.
Given under my hand this __________ day of __________, 20___.
______________________________
Sheriff
To cover the costs of preparing and publishing such list, a charge of $15 shall be added to the taxes, interest, and charges already due on each item listed.
W. Va. Code § 11A-3-13