The certificate of the clerk of any county court of the entry or nonentry of any tract of land for taxation on the land books of any county wherein the land ought to have been charged or of the delinquency of any such land for the nonpayment of taxes charged thereon, and the amount of the taxes charged as delinquent, or such clerk's certificate of the sale of such land for the nonpayment of taxes, shall, in any suit in relation to such lands, be prima facie evidence of what is stated in such certificate: Provided, That it be filed with the papers of said suit and notice thereof given to the opposite party or his attorney at least twenty days before the first day of the term at which it is to be offered as evidence. When a certificate purports to be signed by any such clerk, it may be admitted as evidence without proof of his signature.
Structure West Virginia Code
Chapter 57. Evidence and Witnesses
Article 1. Legislative Acts and Resolutions; Public Records
§57-1-1. Copies of Legislative Journals, Acts and Resolutions
§57-1-2. Local or Private Acts and Resolutions of Legislature; Judicial Notice Thereof
§57-1-3. Copies of Virginia Laws
§57-1-4. Judicial Notice of Foreign Laws
§57-1-5. Notice by Courts and Officers of Signatures of Judges or Governor
§57-1-6. Copies of Certain Deeds
§57-1-7. Copies of Records, Bonds or Papers in Public Offices; Certificate of Auditor
§57-1-7d. Records Provided on Computer or Optical Disc
§57-1-8. Copy of Writing Filed in One Suit May Be Filed in Another Suit on Same Writing
§57-1-9. Application of §§57-1-7 and 57-1-8 to Records or Papers in Public Offices in Virginia
§57-1-10. Certificate of Clerk of County Court as to Certain Tax Records
§57-1-11. Withdrawal of Original Paper Filed in Cause; Retention of Copy
§57-1-13. Authentication of Public Records Not Pertaining to Courts; Full Faith and Credit
§57-1-14. Authentication of Foreign Deeds, Powers of Attorney, Policies of Insurance, etc.