The sheriff is not required to pay any filing fee, cost, bond or security, as may otherwise be required of other civil litigants by provisions of this code, in any action in which the sheriff commences the action in his or her official capacity or on behalf of the county government: Provided, That where the sheriff or county government prevails in the action and any filing fees, costs, bond or security are recovered from the opposing party, the sheriff shall pay therefrom the fees, costs, bond or security to the officer who otherwise would have been entitled thereto but for the provisions of this section: Provided, however, That any legal fees and costs not so recovered from the opposing party shall be paid out of the taxes so collected prior to the distribution of the taxes to the various taxing units.
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