W. Va. Code § 11A-3-32 – Sheriff to keep proceeds in separate accounts; disposition.

(a) The sheriff shall keep in a separate fund the proceeds of all redemptions paid to him or her under the provisions of this chapter, except for those proceeds for which a separate fund is directed by the provisions of §11A-3-64 of this code. Out of the total proceeds of each redemption he or she shall in the order of priority stated below credit the following amounts for payment as provided in this section:
1. (1) To the general county fund, the part that represents costs paid out of the fund for publishing the sheriff’s delinquent and sales list and all other costs incurred by the sheriff pursuant to the provisions of this article;
  ((2) The balance, if any, of the proceeds of the lands included in each suit shall be prorated among the various taxing units on the basis of the total amount of taxes due them in respect to the lands that were redeemed.
(b) The amounts so determined shall be credited as follows for payment as provided in this subsection:
1. (1) To the Auditor, the part that represents state taxes and interest; and
2. (2) To the fund kept by the sheriff for each local taxing unit, the part that represents taxes and interest payable to the unit.
(c) All amounts which under the provisions of this section were credited by the sheriff to the Auditor shall be paid to him or her semiannually, and those credited to the various local taxing units shall be transferred semiannually by the sheriff to the fund kept by him or her for each taxing unit.
(d) The Auditor shall prescribe the form of the records to be kept by the sheriff for the purposes of this section, and the method to be used by him or her in making the necessary pro rata distributions.