{"data":{"id":"us-wv/w.-va.-code-1-3-8","jurisdiction":"us-wv","citation":"W. Va. Code § 1-3-8","heading":"Collection of and accounting for public funds; officers' fees; execution of process.","body":"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.","path":["CHAPTER 1. THE STATE AND ITS SUBDIVISIONS.","ARTICLE 3. CREATION OF NEW COUNTY; CHANGE IN COUNTY LINE."],"source_url":"https://code.wvlegislature.gov/1-3-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:19:27Z","sha256":"39323159781deee85be578ef6db72c98fa41f253d480698a031f299c8d5a18de","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-1-3-7","next":"us-wv/w.-va.-code-1-3-9"},"notice":"GroundRules: Original legal text. Not legal advice."}