All taxes and levies assessed or laid in any county from which a new county is formed, before the time when the act creating such new county becomes effective, shall be collected, accounted for and paid; and all officers' fees in the hands of any sheriff or other officer at that time shall be accounted for and paid; and all process and precepts delivered to such sheriff or other officer before that time shall be executed, returned and satisfied; and such sheriff or other officer shall have like powers and liabilities in relation thereto as if such act had not passed.
Structure West Virginia Code
Chapter 1. The State and Its Subdivisions
Article 3. Creation of New County; Change in County Line
§1-3-1. Notice of Intention to Create New County
§1-3-2. Survey and Census; Area and Population
§1-3-5. Certificates to Accompany Application to Legislature
§1-3-7. Filing Plat of New County After Its Creation; Change of Boundaries
§1-3-8. Collection of and Accounting for Public Funds; Officers' Fees; Execution of Process
§1-3-9. Jurisdiction of Courts; Transfer of Cases
§1-3-10. Transfer of Proceedings Pending Before a Justice
§1-3-11. Jurisdiction of Old Officers to Continue Until New Officers Appointed
§1-3-12. Officers of Old County Required to Reside Therein