West Virginia Code Chapter 37. Real Property § 37-2B-3. Entry and back-taxing of property after redemption

In every case where the auditor provides for redemption under this article he shall, where such redemption is made prior to the first day of January, one thousand nine hundred forty-seven, direct the assessor to enter and back-tax such property, as other property should be entered and back-taxed for the assessment year one thousand nine hundred forty-five and each and every year thereafter in which the same has not properly appeared upon the land books of such county. In those cases where redemption is made after the first day of January, one thousand nine hundred forty-seven, he shall extend and collect taxes at proper valuations and rates for all assessment years after the year one thousand nine hundred forty-five. No compromise shall be made under the authority of this article for direct property taxes for the year one thousand nine hundred forty-five or thereafter: Provided, however, that nothing herein contained shall prevent the auditor from redetermining value and taxes for the year one thousand nine hundred forty-five and thereafter in the manner otherwise provided for by law in case of redemption of property which may have been sold to the State for nonpayment of taxes, or be delinquent, or forfeit for nonentry.