West Virginia Code Chapter 11. Taxation § 11-10-13j. Application of proceeds of levy

(1) Expense of levy and sale.--First, against the expenses of the proceedings;

(2) Liability of delinquent taxpayer.--The amount, if any, remaining after applying paragraph (1) shall then be applied against the liability in respect of which the levy was made or the sale conducted. The amount, if any, remaining shall then be applied against any other delinquent tax liability of the taxpayer for which levy may be made under section thirteen.