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Public Utilities The County Collections Division's primary function is to return tax-delinquent lands to private ownership so the revenues derived can be allocated to the appropriate counties in West Virginia. This is accomplished by redemption of property and by offering the parcels at public auction. This Division is also responsible for preparing annual tax billing statements for each public utility company operating within West Virginia, of which over 140 million dollars was collected and distributed during fiscal year 2003. › Public Utility Payouts › Levy Rates › Allocation of Assessed Values › Company Tax Liabilities