West Virginia Code Chapter 11A. Collection and Enforcement of Property Taxes § 11A-3-66. Compensation of Auditor

As compensation for his or her services, the Auditor shall be entitled to a fee of $20 for each item certified by him or her pursuant to § 11A-3-44 of this code. In addition thereto he or she shall receive a commission of seven and one half percent and interest on each sale or redemption not to exceed $120.00. A commission received on a sale shall be based on the sale price and a commission received on a redemption shall be based on the total taxes and interest due. Such compensation shall be paid as provided in this article. Ten dollars of the commission fee received by the Auditor on a redemption shall be deposited into the Courthouse Facilities Improvement Fund set out in § 29-26-6 of this code.