West Virginia Code
Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands
§11A-3-12. Amendment of Such List

If the sheriff shall make any error or omission in the list of redemptions and certifications returned to the clerk of the county commission, he or she or any person interested may, within 30 days after the publication of such list, apply by petition to the county commission for an order permitting or requiring amendment of the list. Any person who may be prejudiced by the proposed amendment must, if found within the county, be given at least 10 days notice of such application. Upon proof of the error or mistake the commission shall make an order permitting or requiring the sheriff to file an amended list with the clerk of the commission. The sheriff shall thereupon prepare and deliver to the clerk of the commission the amended list and a copy thereof, with a copy of the order of the commission permitting or requiring it to be filed attached to the list and to the copy. The clerk shall substitute the original of the amended list for the list already in his or her office, and make the necessary corrections on his record of delinquent lands. The clerk shall transmit the copy of the amended list to the Auditor who shall note the corrections on his or her record of delinquent lands.

Structure West Virginia Code

West Virginia Code

Chapter 11A. Collection and Enforcement of Property Taxes

Article 3. Sale of Tax Liens and Nonentered, Escheated and Waste and Unappropriated Lands

§11A-3-1. Declaration of Legislative Purpose and Policy

§11A-3-2. Second Publication of List of Delinquent Real Estate; Notice

§11A-3-3. Waiver of Notice by Person Claiming Lien

§11A-3-4. Redemption After Second Publication and Before Certification to the Auditor

§11A-3-5. Sale by Sheriff; Immunity; Penalty; Mandamus

§11A-3-5a. Effective Date of Transfer of Duties for Delinquent Land Sales by Sheriff From the County Clerk to the State Auditor

§11A-3-5b. Authorization for County Clerk to Perform Duties for Delinquent Land Sales by Sheriff

§11A-3-6. Purchase by Sheriff, State Auditor, Deputy Commissioner and Clerk of County Commission Prohibited; Co-Owner Free to Purchase at Tax Sale

§11A-3-7. Suspension From Same; Amended Delinquent Lists; Subsequent Sale

§11A-3-8. Certification of Property to the Auditor

§11A-3-9. Sheriff S List of Redemptions and Certifications; Oath

§11A-3-10. Sheriff to Account for Proceeds; Disposition of Surplus

§11A-3-11. Return of List Certifications; Redemptions

§11A-3-12. Amendment of Such List

§11A-3-13. Publication by Sheriff of Certification List

§11A-3-14. Purchase by Individual at Tax Sale; Certificate of Sale

§11A-3-15. Certificate of Sale Assignable

§11A-3-16. Subsequent Tax Payments by Purchaser

§11A-3-17. Sale of Subsequent Tax Liens

§11A-3-18. Limitations on Tax Liens

§11A-3-19. What Purchaser Must Do Before the Deed Can Be Secured

§11A-3-20. Refund to Purchaser of Payment Made at Sheriff S Sale Where Property Is Subject of an Erroneous Assessment or Is Otherwise Nonexistent

§11A-3-21. Notice to Redeem

§11A-3-22. Service of Notice

§11A-3-23. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record

§11A-3-24. Notice of Redemption From Purchases; Moneys Received by Sheriff

§11A-3-25. Distribution of Surplus to Purchaser

§11A-3-26. Certificate of Redemption Issued by State Auditor; Recordation; Disposition of Redemption Money

§11A-3-27. Deed to Purchaser; Record

§11A-3-28. Compelling Service of Notice or Execution of Deed

§11A-3-29. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District

§11A-3-30. Title Acquired by Individual Purchaser; Action to Quiet Title

§11A-3-31. Effect of Irregularity on Title Acquired by Purchaser

§11A-3-32. Sheriff to Keep Proceeds in Separate Accounts; Disposition

§11A-3-33. State Commissioner of Delinquent and Nonentered Lands

§11A-3-34. Deputy Commissioners of Delinquent and Nonentered Lands; Bond

§11A-3-35. Land Record in Auditor's Office

§11A-3-36. Operating Fund for Land Department in Auditor S Office

§11A-3-36a. Credit Card Approved Form of Payment in Land Department of Auditor's Office

§11A-3-37. Disposition of Nonentered Lands

§11A-3-38. Redemption of Nonentered or Certified Lands

§11A-3-39. Certificate of Redemption Issued by Auditor; Recordation

§11A-3-40. Compulsory Redemption at Election of Auditor

§11A-3-41. Auditor to Report Redemptions to County Officers; Disposition of Redemption Money; Credit of State Taxes to Proper Fund

§11A-3-42. Lands Subject to Sale by Auditor

§11A-3-43. Officers to Report Lands Subject to Sale

§11A-3-44. Auditor to Certify List of Lands to Be Sold; Lands So Certified Are Subject to Sale

§11A-3-45. Auditor to Hold Annual Auction

§11A-3-46. Publication of Notice of Auction

§11A-3-47. Redemption Prior to Sale

§11A-3-48. Unsold Lands Subject to Sale Without Auction or Additional Advertising

§11A-3-49. Purchase by Owner or Deputy Commissioner or Other Officers Prohibited; Coowner Free to Purchase at Sale

§11A-3-50. Receipt to Purchaser for Purchase Price

§11A-3-51. Deputy Commissioner to Report Sales to Auditor; Auditor to Approve Sales

§11A-3-52. Duties of Purchaser to Secure a Deed

§11A-3-53. Refund to Purchaser of Payment Made at Auditor S Sale Where Property Is Nonexistent

§11A-3-54. Notice to Redeem

§11A-3-55. Service of Notice

§11A-3-56. Redemption From Purchase; Receipt; List of Redemptions; Lien; Lien of Person Redeeming Interest of Another; Record

§11A-3-57. Notice of Redemption to Purchaser; Moneys Received by Sheriff

§11A-3-58. Distribution to Purchaser

§11A-3-59. Deed to Purchaser; Record

§11A-3-60. Compelling Service of Notice or Execution of Deed

§11A-3-61. One Deed for Adjoining Pieces of Real Estate Within the Same Tax District

§11A-3-62. Title Acquired by Individual Purchaser

§11A-3-63. Effect of Irregularity on Title Acquired by Purchaser

§11A-3-64. Sheriff to Receive Proceeds of Deputy Commissioners' Sales and Redemptions From the Deputy Commissioner; Disposition

§11A-3-65. Right of Former Owner to Surplus Proceeds

§11A-3-66. Compensation of Auditor

§11A-3-67. Liability of Officer Failing to Perform Duty; Penalty

§11A-3-68. Disposition of Lands Heretofore Purchased by or Forfeited to State

§11A-3-69. Effect of Repeal

§11A-3-70. Release of Title To, and Taxes On, Lands on Which All Taxes Paid for Ten Years

§11A-3-71. Deeds of Deputy Commissioner Conveying Coal, Oil, Gas, Timber and Other Natural Resources

§11A-3-72. Release of Taxes and Interest

§11A-3-73. Release of Taxes, Interest and Charges on Land Assessed by Erroneous Description, etc.; Misdescription, etc., Not to Result in Forfeiture or Subject Land to the Authority and Control of the Auditor

§11A-3-74. Severability