In all cases in which a vacancy may occur in the office of sheriff, by resignation or removal, all taxes and all fee bills remaining uncollected in the hands of such sheriff at the time of his resignation or removal shall be delivered to and collected by the person elected or appointed to fill the vacancy caused by such resignation or removal. This section shall in no case affect or impair the obligation of the bond given by the sheriff who may have resigned or been removed, nor any liability incurred by and his official sureties prior to his resignation or removal.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
§7-5-1. Sheriff Ex Officio County Treasurer
§7-5-2. Accounts by Clerk of County Court
§7-5-2a. Credit Cards as Form of Payment
§7-5-5. Issuance of County Orders
§7-5-7a. Authorization for Purchase Card Utilization
§7-5-9. Exemption of County Property From Execution; Enforcing Payment of Order or Judgment
§7-5-10. County Orders Receivable for Taxes and Fees
§7-5-11. Discounting or Purchasing Orders
§7-5-12. Refusal to Pay Orders
§7-5-13. Failure to Account for Taxes or Moneys
§7-5-14. Vacancy in Office of Sheriff; Collection of Taxes and Fee Bills by Successor
§7-5-16. Preparation, Publication and Disposition of Financial Statements
§7-5-17. Authority of County Officials or Employees to Become Members of Voluntary Associations
§7-5-17a. Triennial Audits by Certain Associations and Organizations Receiving County Funds
§7-5-18. Membership and Participation in Area Development Corporations
§7-5-19. Liability Insurance for County Officers and Employees
§7-5-20. Group Insurance Programs Authorized
§7-5-21. Annual and Sick Leave for County Employees