My husband inherited around $20,000 from the sale of his mother's house and land. Does he have to pay taxes on it? We live in West Virginia.

There are no inheritance taxes in WV, nor any federal inheritance taxes, so he's clear on that score. However, if the value of the property went up between the time he inherited it (at his mother's death) and the time he sold it, then either he or the estate will owe capital gains tax on the increase. The executor of the estate should be able to tell him what the property was valued at when he inherited it.

My husband inherited around $20,000 from the sale of his mother's house and land. Does he have to pay taxes on it? We live in West Virginia.

This is no tax on inheritances. Your husband's cost basis of the house is the fair market value on the date of inheritances. So if he had a profit or loss from the sale, he will report it on schedule D. The profit or loss is long term.
Read: Your U.S. Tax Return: Tax on Inheritances (http://taxipay.blogspot.com/2008/02/tax-on-inheritances.html)